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Taiwan and Mainland China signed a Cross-Straits Income Tax Agreement

China, Taiwan - October 23 2015 Taiwan and Mainland China signed the "Cross-straits Agreements for the Avoidance of Double Taxation on Income and Solidifying Cooperation with…

Tony T. L. Chen

An Amendment to the Commodity Labeling Act Proposed by the MOEA

Taiwan - July 1 2020 In view of the rapid development of commerce and technology in recent years, the Ministry of Economic Affairs (the "MOEA") proposed a draft amendment…

Kelly Chiu, Judy Lo

Recent Amendments to Taiwan Laws Pertaining to Investments and Technical Collaborations in the PRC - Summary and Analysis

Taiwan - April 30 2021 Under the tide of globalization where highly customized skillful works becomes more prevalent, there are increasingly diverse applications and…

Susan Lo, Judy Lo

Three-tier Progressive Tax Structure is Introduced to Replace the Fixed Estate and Gift Tax Rate

Taiwan - June 26 2017 Amendments to the "Estate and Gift Tax Act" were passed by the Legislative Yuan on 25 April 2017 and promulgated by the President on May 10 of the…

Josephine Peng

The Ministry of Finance Promulgated the Regulations Governing the Application of PEM Rule

Taiwan - June 26 2017 To maintain fairness in taxation, Article 43-4 was added to the Income Tax Act ("ITA") in July 2016 whereby any foreign entity with a place of…

Josephine Peng