[Life] Rail Tour in Taiwan [Investment] Taiwan Intellectual Advantage
Dec 11

A company that establishes a headquarters in Taiwan that reaches a certain scale with significant economic effect will be exempt from profit-seeking-enterprise income tax on income derived from providing management or R&D services to related foreign companies it has acquired (i.e. royalty income, profits from investment and gains from the disposition of property).

Procedures

•The company must apply for approval from the IDB to operate as a headquarters. The approval must be requested annually before the company files its annual income tax return.
•The company’s annual income tax return must be attached to the application along with the IDB approval letter and a summary of tax benefits applicable to operations headquarters reviewed by the CPA who certified the annual income tax return.

written by Good Earth


4 Responses to “[Investment] Establishment of Operations Headquarters”

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