Friday, September 22, 2023

Taiwan - Profit-seeking enterprises’ application for the provisional payment of the 2022 profit-seeking enterprise income tax shall not be affected by the implementation of the CFC system

The National Taxation Bureau of Taipei, Ministry of Finance stated that, although the profit-seeking enterprise controlled foreign company (hereinafter referred to as the CFC) system was implemented in 2023, profit-seeking enterprises filing a declaration on provisional payment for the 2023 profit-seeking enterprise income tax shall not be affected by the CFC system.

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