US, Taiwan sign reciprocal trade agreement
The Office of the US Trade Representative (USTR)Â announced, on 12 February 2026, that the Trump administration finalised a reciprocal trade agreement with Taiwan. The Trump Administration also released a fact sheet on the agreement. The
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New tax treaty between Singapore, Taiwan enters into force
The tax treaty between Singapore and Taiwan for the elimination of double taxation with respect to income taxes and the prevention of tax evasion and avoidance was signed on 31 December 2025 and entered into force on 13 February 2026. It was
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Taiwan: Tax bureau clarifies input tax credit rules for mixed business operations
Taiwan’s Northern Region National Taxation Bureau announced on 13 February 2025 that businesses selling both taxable and tax-exempt goods must follow specific regulations when claiming input tax credits on fixed assets like factory buildings and
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Taiwan: Tax bureau clarifies contract penalties taxation, late interest exemption
The Central Taiwan National Taxation Bureau has clarified, on 13 February 2026, that breach of contract penalties and late payment interest receive different tax treatments. Penalties collected for contract breaches are subject to business tax
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Taiwan: Tax bureau clarifies sole proprietors on invoice rules during change of responsible personÂ
The Northern Taiwan National Taxation Bureau of the Ministry of Finance has clarified on 13 February 2026 that sole proprietorships that change in the responsible person may trigger business tax obligations if inventory and fixed assets are
See MoreTaiwan: Taipei Tax Bureau urges compliance with branch reporting rules
Taiwan’s National Taxation Bureau of the Ministry of Finance has reiterated that business entities approved to pay business tax on a consolidated basis through their head office must ensure that their branch offices continue to fulfill reporting
See MoreTaiwan: Tax Authority warns against misreporting foreign dividends
Taiwan’s Taipei National Taxation Bureau of the Ministry of Finance stated that profit‑seeking enterprises headquartered domestically which invest in shares of foreign companies, issued under foreign law and approved by the securities authority
See MoreTaiwan: Tax Authority extends deadline for monthly business tax filings
Taiwan’s Northern Area National Taxation Bureau of the Ministry of Finance has extended the deadline for businesses filing monthly business tax returns for January 2026 to 23 February, citing the consecutive Lunar New Year holidays. The
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Taiwan announces extended deadline for 2025 withholding, dividend statements
Taiwan’s Northern District National Taxation Bureau of the Ministry of Finance has announced that the filing period for 2025 income withholding and non-withholding statements, dividend statements, and trust income returns runs from 1 January 2026
See MoreTaiwan: Tax authority clarifies use correct industry codes when filing income tax
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance has reminded profit-seeking enterprises to declare profit-seeking enterprise income tax using the correct industry code based on their actual economic activities for the
See MoreTaiwan: Tax Bureau extends income certificate filing deadline
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance has announced that the filing period for 2025 income withholding and non-withholding certificates will run from 1 January 2026 to 2 February 2026, with the deadline
See MoreTaiwan clarifies reporting of realised foreign exchange gains, losses
Taiwan’s Datun Office, National Taxation Bureau of the Central Area, Ministry of Finance, stated, on 23 January 2026, that in response to frequent fluctuations in international exchange rates, profit-seeking enterprises must report foreign
See MoreTaiwan clarifies CFC rules on low-tax jurisdiction gains, losses
Taiwan’s Northern National Taxation Bureau of the Ministry of Finance has reminded profit-seeking enterprises that when calculating Controlled Foreign Corporation (CFC) annual earnings, investment gains or losses originating from “low-tax
See MoreTaiwan: Northern Region National Taxation Bureau extends 2024 individual income tax deadline
Taiwan’s Northern Region National Taxation Bureau of the Ministry of Finance announced, on 21 January 2026, that the tax payment and assessment notices for the 2024 individual income tax assessment have been sent out. The payment period runs
See MoreUS, Taiwan reach major trade deal on semiconductors and key Taiwanese exports
The US and Taiwan have finalised a significant trade agreement that will reduce tariffs on many Taiwanese exports, boost US technology investment, and strengthen ties between Washington and Taipei amid rising tensions with China. Under the deal,
See MoreTaiwan: MoF extends 2025 income certificate filing deadline
Taiwan’s Ministry of Finance (MoF) has announced an extension to the filing deadline for 2025 income-related certificates, after the original end date fell on a weekend. The filing period for 2025 income withholding and non-withholding
See MoreUS: Trump imposes 25% tariff on AI chips imports
US President Donald Trump has announced a new 25% tariff on selected high-performance artificial intelligence chips, including Nvidia’s H200 processor and AMD’s MI325X, under a national security proclamation issued by the White House on 14
See MoreTaiwan: MoF extends 2025 income withholding certificates filing deadline
Taiwan’s Ministry of Finance (MoF) has extended the deadline for filing 2025 income withholding and non-withholding certificates, dividend certificates, trust income declarations, and trust property income certificates to 2 February 2026, after
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