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Search results with tag "Corporate tax system in taiwan"
Corporate Tax System in Taiwan - ITR
www.internationaltaxreview.comTaiwan and importation of goods are generally subject to a 5% business tax, unless provided otherwise. The taxpayer is generally classified as a value-added type entity (“VAT entity”), a non value-added type entity (“Non-VAT entity”) or a dual tax entity. As a general rule, most non-financial-institution business entities are VAT entities.
Corporate Tax System in Taiwan - International Tax Review
www.internationaltaxreview.comThe MOF has announced the Income Basic Tax Act (“IBTA”) on January 1, 2006. The AMT is generally levied on high-income enterprise that pays disproportionately