Global

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  • Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 2/17/2014

Taiwan - Income tax exemption for royalties, technical service fees 

February 17:  An amendment concerns the rules governing taxpayers (including foreign for-profit entities) that apply for an exemption from income tax on royalties and technical service fees related to the manufacturing, technical service, and energy-generating industries.

The amendment concerns income related to patents, trademarks, technical know-how, and other licensed rights. The amendment applies retroactively from 1 January 2011, and therefore applies to both domestic and foreign for-profit entities that sign agreements after 1 January 2011.


Read a February 2014 report [PDF 244 KB] prepared by the KPMG member firm in Taiwan: e-Tax Alert




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