Home >> News & Publications >> Newsletter

Newsletter

搜尋

  • 年度搜尋:
  • 專業領域:
  • 時間區間:
    ~
  • 關鍵字:

INCOME OF PERSONNEL SEC-ONDED TO PRC IS TAXABLE IN TAIWAN


Josephine Peng

In an interpretation dated 12 September 2003, the Ministry of Finance stated that when Tai-wanese personnel are sent to work at an organi-zation's Mainland China offices, if remuneration is paid to such personnel by the organization's Taiwan head office, or paid by the mainland of-fice with money allocated to it for that purpose by the Taiwan head office, income tax should be withheld by the Taiwan head office in accor-dance with Article 88 of the Income Tax Act.
回上一頁