Blog

Taiwan Royalty Tax Exemption: New Filing Deadlines (2026)

Taiwan's royalty tax exemption must now be planned before the contract is signed. Learn the filing deadlines, the 15% minimum tax test and how much is at stake.

October 10, 2026

Taiwan Treaty Exemption and the 183-Day Service PE

A Taiwan tax treaty exemption covers only the facts you filed. Days on related contracts add up, and over 183 days in any 12 months creates a service PE.

October 10, 2026

Taiwan–Singapore Tax Agreement 2027: 10% Withholding

The new Taiwan–Singapore tax agreement applies from 2027, capping withholding on dividends, interest and royalties at 10% and adding a 183-day service PE.

October 10, 2026

Gift Tax on Foreign Individuals Gifting Assets to Taiwanese Residents

Does Taiwan gift tax apply when a foreign individual gives assets to a Taiwan resident? It depends on where the asset is. See the exemption and AMT rules.

Penalties for Underreporting Company Income, Even When No Tax is Payable After Reassessment

Penalties on Companies for Underreporting Income in Taiwan | No Tax Payable Still Punished

Step-by-Step Guide to Taiwan Company Registration

The steps to register a company in Taiwan, from name reservation to post-incorporation compliance, whether foreigners can set up a company, and practical tips.

Taiwan Company Law: A Guide

Learn about Taiwan's Company Law and the necessary steps to establish and operate a company legally in the country.

Taiwan Labor Standards Act Overview

Explore the key aspects of Taiwan's Labor Standards Act, including employee benefits, working conditions, and compliance tips for businesses.

Understanding Taiwan VAT and the Government Uniform Invoice (GUI)

Learn how Taiwan’s VAT and Government Uniform Invoice (GUI) system works. Guide for foreign companies on registration, invoicing, and compliance.