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Proposed (Anti) thin-capitalization tax rule
  2009-12-31
  On November 19, the government proposed a thin capitalization rule to be enacted in 2010 that an interest expense due to a loan granted by a related party will no longer be recognizable as such if a c...
Income to foreign company for offshore services will not be considered Taiwan source
  2009-10-16
  The Ministry of Finance (MOF) has issued detailed rules to interpret what constitutes Taiwan source income for various types of income under the Income Tax Act. One of the rules makes clear that the i...
Seminar on Current Status of Contributory Patent Infringement in Taiwan
  2009-08-07
  Only July 15, Taiwan Intellectual Property Office (TIPO) held a seminar to discuss contributory patent infringement and whether to enact specific provisions in Taiwan’s Patent Law on this issue. Tai...
Taiwan to Drop Minimum Capital Requirements for Corporations
  2009-05-29
  In response to a further call to reduce minimum capital requirements for incoporating companies, Taiwan's Legislative Yuan has passed a bill last month to ditch the minimum capital requirements for in...

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