Requirements
To apply for the treaty rates,
1. Organization
No limitation.
2. Nationality
The applicant must be a tax resident in a country with treaty partnership respecting Taiwan.
3. Permanent Establishment
If a foreign company conducts business in Taiwan through a permanent establishment in Taiwan, the profits attributable to that establishment may be taxed by the Taiwan government.
4. Business in Taiwan
Business profits, income from real estate, shipping and air transport, dividends, interest, royalties, capital gains, etc.
5. Royalties
If business profits include royalties, the royalties should be separated and treated differently from the business profits.
6. Industry
No limitation.
7. Technical Depth
No limitation.
8. Effects
No limitation.
9. Cost calculation
Not limited.