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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…

Derrick Yang

MOF amended the "Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing"

Taiwan - April 30 2015 The Ministry of Finance (MOF) amended the "Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer…

Alvin Chen

Taxation on Drop Shipments

Taiwan - June 27 2016 According to a ruling issued by the Ministry of Finance on May 6th, 2016 ("Ruling"), with respect to a foreign entity which has no fixed place of…

Josephine Peng

Relinquishment of deferred-income tax enjoyed by top executives and technology investors by biotech and new Pharmaceuticals companies

USA - April 30 2015 According to the ruling issued by the Ministry of Finance (MOF), shareholders who subscribe the shares in accordance with Paragraph 1, Article 7 of…

Derrick Yang