Details

  • Type: Publication series
  • Date: 8/2/2012

Taiwan – Capital Gains Tax on Securities Trades Passes Legislature 

KPMG in Taiwan reports that the Legislative Yuan of the Republic of China (Taiwan) passed amendments of the Income Tax Act and the Basic Income Tax Act, which include the introduction of a capital gains tax on gains arising from trades of Taiwan securities.  (Taiwan has exempted securities transactions from capital gains taxation since January 1, 1990.)  The new rules will mean higher taxes for those taxpayers who trade Taiwanese securities and are subject to taxation in Taiwan.

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