Canada and Taiwan: DTA negotiations

Taiwan’s Kaohsiung National Taxation Bureau, Ministry of Finance, has reminded profit-seeking enterprises that temporarily suspended operations during the 2025 tax year (Year 114 of the Republic of China calendar) that they must still file income

Canada’s Bill C-15, or the Budget 2025 Implementation Act, No. 1, which received Royal Assent on 26 March 2026, introduces a major overhaul of Canada's transfer pricing regime, repeals the Digital Services Tax, and enacts a wide array of business

Canada’s federal government announced on 1 April 2026 an additional two-year extension of the 2% cap on the annual alcohol excise duty inflation adjustment, and of the 50% reduction on excise duty rates for the first 15,000 hectolitres of beer

Taiwan’s Taxation Administration has announced that the statutory payment period for the vehicle license tax of 2026 is 1 April 2026 to 30 April 2026. Taxpayers are reminded to complete payment within the given timeframe. The Taxation

Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance clarified that businesses exclusively engaged in the sale of unprocessed fresh agricultural, forestry, fishery, and livestock products, including by-products, are

Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance has clarified that when a profit-seeking enterprise purchases land but registers it under another person’s name and later sells it, such a transaction constitutes a