Overview
Currently, Taiwan has an “Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income” with 32 countries. Taxpaying residents of Taiwan’s treaty-partner countries should not be taxed by both tax jurisdictions and may apply for approval to reduce the withholding tax on their Taiwan-based dividends, interest, royalties, capital gains, business profits, entertainers / athletes, etc.
Procedures
The case will be submiited to the area’s Tax Bureau, and it generally takes 8-12 weeks to address the issues.
Assessment
Both the contract and the evidence of service provision will be required.