Tax

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September 2019

A building provided for production use may be property under a self-interest trust, and an application to halve the housing tax may be filed (Taiwan)

August 2019

The Legislative Yuan adopted the Statute for Repatriation of Offshore Funds for Management, Utilization and Taxation to provide tax incentives to the repatriation of offshore funds (Taiwan)

June 2019

In case of an employee's exercise of a warrant with the acquisition of stock as the exercise timing, the positive difference between the closing price of the target stock on the exercise date and the subscription price of the stock shall be the income, and taxation on such basis does not violate the principle of the ability to pay (Taiwan)

June 2019

Announcement of the Ministry of Finance and the State Taxation Administration on Enterprise Income Tax Policies for Integrated Circuit Design and Software Industries (Mainland China)

May 2019

If a party cannot substantiate the purposes of a cash withdrawal and the funding sources of his/her child's deposit, and that an agency findsthat the party converts the money withdrawn from his/her account into a certificate of deposit of his/her child in a short proximity of time, the agency has fulfilledthe burden of proof to substantiate the criteria for imposing gift taxes (Taiwan)

April 2019

Interpretation on relevant requirements for the exemption of business taxes on revenues generated by schools from industry-academic cooperation (Taiwan)

March 2019

Pursuant to an MOF directive, a consumers cooperative’s income incurred from sales to a non-member is subject to profit-seeking enterprise income tax (Taiwan)

March 2019

The MOF specific stipulates three types of overseas funds repatriated by individuals which are exempt from income taxes to increase the willingness to repatriate funds for investment purposes (Taiwan)

February 2019

In case of an entity's continued engagement of specific economic activities for profit-seeking purposes, the entity is still regarded as a profit-seeking enterprise and shall be taxed for its income even though no business registration has been sought (Taiwan)

February 2019

Interpretation on relevant requirements for the exemption of consolidated income taxes on gains obtained by victims in fraud cases in which final criminal decisions have been rendered by courts (Taiwan)
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