DTA between Austria and Taiwan

Taiwan’s Beidou Office, National Taxation Bureau of the Central Area, Ministry of Finance, reminds foreign taxpayers that the number of days of residence in Taiwan is calculated based on the entry and exit stamps in their passports or the

The Austrian Ministry of Finance has published a draft bill for consultation introducing a new parcel tax on domestic deliveries from online shopping. The proposal aims to support planned VAT reductions on selected food items while also encouraging

The Austrian Parliament is reviewing a draft bill amending the Value Added Tax Act 1994 (Umsatzsteuergesetz 1994) to introduce a reduced VAT rate of 4.9% on selected basic foodstuffs. The measure was approved by the Finance Committee on 12 May 2026

Taiwan’s  Southern Area National Taxation Bureau of the Ministry of Finance, stated that in order to encourage companies to invest resources in R&D, transformation, and innovation activities, and to accelerate intelligentisation,

Taiwan’s National Taxation Bureau of the Southern Area, Ministry of Finance, stated that foreign individuals who resided in the Republic of China (R.O.C.) for a total of 183 days or more during the year 2025, and who did not depart the R.O.C.

Taiwan’s Taipei National Taxation Bureau of the Ministry of Finance stated that the balance of output tax minus input tax for the current period constitutes the business’s payable or refundable tax amount. Therefore, regardless of whether there