Taiwan’s Ministry of Finance (MoF) has stated that, the withholding tax rate on dividends paid to nonresidents is increased from 20% to 21%. The withholding tax rate effects from 1st January 2018. Ministry of Finance further said that this standard amendment to increase foreign investment dividends or surpluses allocated 1% point, the tax burden on domestic and foreign shareholders tends to be balanced, after adjustment with other countries.
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