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The Taxation Administration (DOT; traditional Chinese: 財政部賦稅署; simplified Chinese: 财政部赋税署; pinyin: Cáizhèngbù Fùshuìshǔ) is the agency of the Ministry of Finance of Taiwan (ROC) responsible for tax collections in Taiwan.
Individuals are considered residents of Taiwan for tax purposes if they are either domiciled there, or spend for 183 days or longer in a taxable year. Income received in exchange for services rendered while physically present in Taiwan is considered to be Taiwan-sourced income regardless of if the payer is a local or offshore person or entity.
The Ministry of Finance also manages the administration of government land, tobacco and alcohol, deposit insurance for banking customers and export-import banking services. [1] The Emblem of the Ministry of Finance depicts a spade money - an early type of coinage in ancient China. The Western Han dynasty's money spade is used, imprinted with ...
Republican and Democratic members of the U.S. House of Representatives introduced legislation on Wednesday that would authorize President Joe Biden's administration to negotiate a tax agreement ...
The Uniform Invoice or Unified Invoice (統一發票 pinyin: Tǒngyī fāpiào), is a type of standardized receipt in Taiwan that is issued by merchants for selling products and services, kept by both seller and consumer, with a 8-digit number for each one, for taxation purposes, managed by the Ministry of Finance of the Republic of China (Taiwan) existing in many form such as hand-written 2 ...
WASHINGTON (Reuters) -Republican presidential candidate Donald Trump said he would impose additional tariffs on China if China were to "go into Taiwan," the Wall Street Journal reported. "I would ...
Exports from Taiwan accounted for over a fourth of that total. Semiconductors are used in everything from computers to cellphones to cars. Therefore, tariffs on them could raise the price US ...
Tax treaties tend not to exist, or to be of limited application, when either party regards the other as a tax haven. There are a number of model tax treaties published by various national and international bodies, such as the United Nations and the OECD. [209] Treaties tend to provide reduced rates of taxation on dividends, interest, and royalties.