Taiwan Tax Updates

Date: 24 June 2019 Issuance of Explanatory Decree regarding “the Application of Beneficial Owner under Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income” (Published by Ministry of Finance, R.O.C.)
Date: 14 May 2019 Implementation of the BEPS Tax Treaty Related Measures (Published by Ministry of Finance, R.O.C.)