Taiwan’s tax authority has announced that if a foreigner stays in Taiwan for more than 90 days during a taxable year, remuneration received outside Taiwan for services rendered within Taiwan is deemed Taiwan-sourced income. Activities such as selling or purchasing products, investigating local markets, inspecting goods, or rendering technical support services would fall within this rule. The government intends conduct audits beginning in September and will impose penalties for noncompliance with this rule. Release.
