2023 年 5 月 30 日

Series Discussions on Trial Practice of Equity Incentive Mechanism Disputes (4) ─ Analysis of Equity Incentive Tax Disputes of Non-listed Companies (Mainland China)

Insight May 2023
Jolene Chen and Teresa Huang
2023 年 5 月 26 日

No Gift Tax Issues from Division of Real Estate by Court Decision (Taiwan)

Alert May 2023
Aaron Chen and Sean Tang
2023 年 3 月 14 日

Announcement on Tax Policy for Goods Returned from Cross-border E-commerce Export (Mainland China)

Alert March 2023
Joyce Wen and Teresa Huang
2023 年 3 月 14 日

The Ministry of Finance and the State Taxation Administration Issued the Announcement on Clarifying the Value-Added Tax Reduction and Exemption Policies for Small-Scale Value-Added Tax Taxpayers and Other Policies (Mainland China)

Alert March 2023
Yanting Pei and Teresa Huang
2023 年 1 月 19 日

Partial Draft Amendments to the Securities Transaction Tax Act by the Executive Yuan of Taiwan

Alert January 2023
Aaron Chen and Eddie Shih
2022 年 12 月 28 日

Announcement of the Ministry of Finance and Relevant Authorities of the People’s Republic of China on the Collection of Consumption Tax on E-Cigarettes

Alert December 2022
Joyce Wen and Teresa Huang
2022 年 12 月 23 日

Three Types of Automatic Vending Machines Required to Issue a GUI for Each Transaction from 2023 Onwards (Taiwan)

Alert December 2022
Oli Wong and Lilian Hsu
2022 年 9 月 8 日

State Taxation Administration Issued the Announcement on Matters Concerning the Implementation of the Stamp Tax Law of the People’s Republic of China and Other Relevant Matters

Alert September 2022
Yanting Pei and Teresa Huang
2022 年 7 月 15 日

The State Administration of Taxation, the Ministry of Public Security, the Supreme People’s Procuratorate, and Three Other Authorities Jointly Issued a Document to Crack Down on Illegal and Criminal Acts of Fraudulent Refunds of Retained Tax Credits

Alert July 2022
Yanting Pei and Teresa Huang
2021 年 3 月 1 日

It is sufficient for the court to make a determination if the existence or non-existence of the outstanding debt of an inheritee can be proven with preponderance of probability (Taiwan)

Tiffany Hsiao The Supreme Administrative Court rendered the 109-Pan-463 Decision of September 7, 2020 (hereinafter, the “Decision”), holding that when the existence of any outstanding debt of an inheritee before his/her death is unknown, although the taxpayer is objectively required […]
2021 年 2 月 1 日

The tax assessment period for supplemental land value increment taxes shall be governed by Article 21, Paragraph 1 of the Tax Collection Law (Taiwan)

Tiffany Hsiao The Supreme Administrative Court rendered the 109-Pan-459-Zi Decision of September 3, 2020 (hereinafter, the “Decision”), holding that a tax agency has discretionary authority over, and is not bound by, the evidentiary weight of a certificate evidencing agricultural use […]
2021 年 1 月 1 日

A consistent principle should be preferably followed for offsetting refundable taxes against tax arrears and for enforcing tax arrears (Taiwan)

Tiffany Hsiao The Supreme Administrative Court rendered the 109-Pan-374 Decision of July 9, 2020 (hereinafter, the “Decision”), holding that the purpose of offsetting refundable taxes against delinquent taxes is to replace compulsory enforcement, and a consistent principle should be preferably […]
2020 年 8 月 1 日

The tax liability for inheritance tax is an inherent liability of the inheritor (Taiwan)

Tiffany Hsiao The Supreme Administrative Court rendered the 108-Tai-Shang 2528 Decision of February 27, 2020 (hereinafter, the “Decision”), holding that an inheritor does not assume the tax liability for inheritance tax until the death of the inheritee, and that the […]
2020 年 7 月 1 日

The profit-seeking enterprise could not assert that it was eligible for the tax exemption right under the Statute for Upgrading Industries unless it has obtained an approval.(Taiwan)

Tiffany Hsiao The Supreme Administrative Court rendered the 109-Pan-77 Decision of February 13, 2020 (hereinafter, the “Decision”), holding that a tax agency reviews the compliance of a tax-free income filed by a profit-seeking enterprise based on the precondition of whether […]
2020 年 6 月 1 日

A building on land, whether or not a user license is obtained for it or its initial ownership registration is completed, is deemed a special good subject to special sales tax as long as it is held for a period not exceeding two years (Taiwan)

Ariel Lin The Supreme Administrative Court rendered the 108-Pan-570 Decision of December 12, 2019 (hereinafter, this “Decision”), holding that a building on land, whether or not a user license is obtained for it or its initial ownership registration is completed, […]
2020 年 5 月 1 日

Business taxes basically are value-added business taxes, and the balance of the output tax less the input tax as filed for the current period should serve as the payable or overpaid business tax amount for the current period without giving rise to the issue of double taxation (Taiwan)

Fang-Wei Lin The Supreme Administrative Court rendered the 108-Pan-586 Decision of December 19, 2019 (hereinafter, the “Decision”), holding that business taxes are value-added business taxes in principle, and the balance of the output tax less the input tax as filed […]
2020 年 3 月 20 日

Notice for the Payment of Business Taxes and Issuance of Cloud Invoices by Offshore E-commerce Operators (Taiwan)

Teresa Huang and Jhen-Yi Chen[1] I. Regulatory objectives and legal basis 1. In view of the prosperous development of online trading, it is increasingly common and frequent for domestic buyers (i.e., consumers) of Taiwan to use the Internet to purchase […]
2019 年 10 月 31 日

For a foreign insurance company whose head office is not located in the ROC, interest and property transaction gains earned by its affiliates from their investment in the ROC are business profits generated in the ROC and should be regarded as income generated from sources in the ROC (Taiwan)

Tiffany Hsiao The Supreme Administrative Court rendered the 108-Pan-317 Decision of June 27, 2019 (hereinafter, the “Decision”), holding that for a foreign insurance company whose head office is not located in the Republic of China (ROC), interest and property transaction […]
2019 年 9 月 30 日

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)

Tiffany Hsiao The Ministry of the Interior issued the Tai-Cai-Shui-10804518460 Directive of July 23, 2019 (hereinafter, the “Directive”), pointing out that a building provided for production use may be a property under a self-interest trust, and an application to halve […]
2019 年 8 月 31 日

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)

Fang-Wei Lin The Legislative Yuan adopted the Statute for Repatriation of Offshore Funds for Management, Utilization and Taxation (hereinafter, the “Statute”) during the 3rd Meeting of the 1st Special Session of the 7th Session of the 9th Term on July […]
2019 年 6 月 30 日

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)

2019.5.17 Joyce Wen On May 17, 2019, the Ministry of Finance and the State Administration of Taxation issued the Announcement on Enterprise Income Tax Policies for Integrated Circuit Design and Software Industries (the “Announcement”).  The State Council had previously issued […]
2019 年 6 月 30 日

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)

2018.12.27 Yi-Shan Cheng The Taipei High Administrative Court rendered the 107-Su-905 Decision of December 27, 2018 (hereinafter, the “Decision”), holding that in case of an employee’s exercise of a warrant with the acquisition of stock as the exercise timing, the […]
2019 年 5 月 31 日

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)

2019.2.21 Fang-Wei Lin The Supreme Administrative Court rendered the 108-Pan-76 Decision of February 21, 2019 (hereinafter, the “Decision”), holding that when a party cannot substantiate the purposes of a cash withdrawal and the funding sources of his/her child’s deposit, and […]
2019 年 4 月 30 日

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

2019.1.8 Tiffany Hsiao The Ministry of Finance issued the Tai-Cai-Shui-10700704180 Circular of January 8, 2019 (hereinafter, the “Circular”) to interpret the requirements for exempting business taxes on revenues generated by schools for industry-academic cooperation conducted in accordance with the subparagraphs […]
2019 年 3 月 31 日

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)

2019.1.31 Yi-Shan Cheng The Ministry of Finance issued the Tai-Cai-Shui-10704681060 Directive of January 31, 2019 (hereinafter, the “Directive”) to stipulate the three types of overseas funds repatriated by individuals which will be exempt from income taxes as well as the […]
2019 年 3 月 31 日

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)

2019.1.30 Fang-Wei Lin The Tai-Cai-Shui-10700651310 Directive of January 30, 2019 (hereinafter, the “Directive”) issued by Ministry of Finance (hereinafter, the “MOF”) points out that when a consumers cooperative engages in consumer business pursuant to Article 3 of the Cooperatives Law, […]
2019 年 2 月 28 日

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)

2018.11.26 Yi-Shan Cheng The Supreme Administrative Court rendered the 107-Pan-696 Decision of November 26, 2018 (hereinafter, the “Decision”), holding that in case of an entity’s continued engagement of specific economic activities for profit-seeking purposes, the entity is still regarded as […]
2019 年 2 月 28 日

Circular of the State Administration of Taxation on the Thorough Implementation of Tax and Fee Reduction Policy Measures (Mainland China)

2019.1.21 Karl Zhang Recently, the State Administration of Taxation issued a circular (hereinafter, the “Circular”), requiring all levels of tax agencies to thoroughly implement the tax and fee reduction policy, specifically including the following aspects: 1. Proactive action According to […]
2019 年 2 月 28 日

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)

2018.12.20 Feng-Wei Lin The Ministry of Finance issued the Tai-Cai-Shui-10704683960 Circular of December 20, 2018 (hereinafter, the “Circular”) to interpret relevant requirements for exempting consolidated income taxes on gains obtained by victims in criminal fraud cases criminally concluded by courts. […]
2019 年 2 月 28 日

Circular of the Ministry of Finance and the State Administration of Taxation on the Implementation of the Inclusive Tax Reduction or Exemption Policy for Small and Micro Enterprises (Cai Shui [2019] No. 13) (Mainland China)

2019.1.17 Karl Zhang To further support the development of small and micro enterprises, the Ministry of Finance and the Administration of Taxation have jointly issued a circular (hereinafter, the “Circular”) recently regarding the implementation of the inclusive tax deduction or […]