DTA between Austria and Taiwan

Taiwan’s Ministry of Finance issued a notice on 16 March 2026, clarifying that only full-time personnel fully dedicated to R&D activities qualify as eligible expenditure for investment tax credits. To advance industrial innovation and

Austria’s Council of Ministers approved, on 11 March 2026, the start of negotiations for an amending protocol to the 1978 income and capital tax treaty with Malta. The new protocol is being negotiated to fix a tax issue for aviation staff and

Taiwan’s Ministry of Finance (MoF) has released a notice 16 March 2026, outlining penalties for cases where employee salary income in Taiwan is concealed through Controlled Foreign Corporations (CFCs) that have no substantive operations. To

Austria’s Ministry of Finance has opened a public consultation on 11 March 2026 on a draft bill that would cut the value-added tax (VAT) on selected staple foods from 10% to 4.9%. The reduction is part of the government’s 2026 reform measures

Taiwan’s Northern District National Taxation Bureau has issued a reminder to businesses regarding the Controlled Foreign Company (CFC) rules, which came into effect in 2023. The rules were introduced to prevent multinational enterprises from

Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance clarified today, 12 March 2026, that income derived by profit-seeking enterprises from investments in foreign financial products constitutes overseas income. Such