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Requirements

Author: James Chang 63 views

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.

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