The Resource New controlled foreign company legislation in Taiwan

New controlled foreign company legislation in Taiwan

Label
New controlled foreign company legislation in Taiwan
Title
New controlled foreign company legislation in Taiwan
Creator
Subject
Language
eng
Summary
In this article, the author discusses the controlled foreign company (CFC) legislation recently introduced in Taiwan. The article gives an overview of the main features of the legislation and the Ministry of Finance's implementation rules. It also addresses double tax relief issues in the context of tiered foreign companies, and the different tax treatment of interests in companies in Mainland China and those in other foreign jurisdictions. The author canvasses the impact on the new rules of the simultaneously introduced place of effective management law, and exchange of information agreements
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 1 ; 6 p
http://library.link/vocab/creatorName
Lin, Y. (Yishian)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • exchange of information
  • TIEA
  • place of effective management
Label
New controlled foreign company legislation in Taiwan
Instantiates
Publication
Label
New controlled foreign company legislation in Taiwan
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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