Tax

You will find insights on various topics by our Forvis Mazars tax professionals.

Royalty & Technical Service Tax Exemption

Amendments to the Regulations Governing Reviews of Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industries 修正外國營利事業收取製造業、技術服務業與發電業之權利金及技術服務報酬免納所得稅相關規定

2025年台灣個人綜合所得稅申報重點＋CFC最新提醒

除基本申報注意事項外，今年重點在於CFC受控外國公司制度——即使未分配盈餘，持股達一定比例即須認列所得並計入AMT基本稅額。海外投資者應提前備妥財報與股權文件，建議諮詢專業會計師，避免補稅與罰則風險。

Preferential Salary Increase and Tax Reduction

In early March, the Ministry of Economic Affairs proposed amendments to the Small and Medium-sized Enterprises Development Act, which are expected to be implemented for ten years.

US-Taiwan Expedited Double Taxation Relief Act

With a decisive vote of 357 in favor and 70 against, the U.S. House of Representatives successfully passed the "US-Taiwan Expedited Double Taxation Relief Act" on January 31st.

Taiwan income tax treaty development in 2021

Taiwan’s current treaty network consists of 34 double tax agreements (DTA) which include UK, Canada, Netherlands, France, Japan, Singapore, Malaysia, Indonesia, India, Thailand and Vietnam, etc.

Withholding tax rate treatment

Mazars Taiwan has recently successfully completed a few reduced withholding rate treatments for our Multinational Clients that received various payments from Taiwanese companies and we would like to take this opportunity to share some of the insights as to how we obtained the approval from the Taiwanese tax authorities.