To apply for the treaty rates,
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.
If business profits include royalties, the royalties should be separated and treated differently from the business profits.
7. Technical Depth
9. Cost calculation