2017 年 9 月 30 日
2017 年 9 月 30 日

Beginning with next year, unregistered cram schools or those in a company format are required to pay business taxes, but registered cram schools under personal applications are still exempt from such taxes(Taiwan)

2017.7.26 Yi-Shan Cheng The Ministry of Finance issued the Tai-Cai-Shui-10600596370 Circular of July 26, 2017 (hereinafter, the “Circular”), which will go into effect on January 1, 2018, to abolish relevant interpretation circulars concerning the exemption of business taxes on cram […]
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2017 年 9 月 30 日
2017 年 9 月 30 日

Relevant requirements concerning the application of tax incentives under Article 39, Paragraph 1 of the Enterprise Mergers and Acquisitions Law as well as controlled matters under Paragraph 2 of the same article to the division of a company pursuant to the same law(Taiwan)

2017.7.28 Yi-Shan Cheng The Ministry of Finance rendered the Tai-Tsai-Shui-10600029170 Directive of July 28, 2017 (hereinafter, the “Directive”) to communicate relevant requirements concerning the application of tax incentives under Article 39, Paragraph 1 of the Enterprise Mergers and Acquisitions Law […]
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2017 年 8 月 31 日
2017 年 8 月 31 日

If reduction of tax obligations through a collusive and fraudulent legal form is engaged, this is not tax avoidance and should be treated as tax evasion(Taiwan)

2017.5.4 Jenny Chen The Supreme Court rendered the 106-Pan-234 Decision of May 4, 2017 (hereinafter, the “Decision “), holding that if reduction of tax obligations through collusive and fraudulent legal forms is involved, this is not tax avoidance and should […]
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2017 年 6 月 30 日
2017 年 6 月 30 日

The Statute for Securities Transaction Taxes was revised to reduce the securities transaction tax for intraday trading to 0.15% (Taiwan)

2017.4.26 Yi-Shan Cheng The securities transaction tax for intraday trading is reduced to 0.15% under Article 2-2, which is newly added to the Statute for Securities Transaction Taxes (hereinafter, the “Statute”) and promulgated via the Hua-Zhong-One-Yi-10600050391 Presidential Decree of April […]
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