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SALES OF ECBS, ADRS AND GDRS ARE EXEMPT FROM SECURITIES TRANSACTION TAX

05/01/2010

Christina Chen/Josephine Peng

The Ministry of Finance (MOF) issued a tax ruling on 23 March 2010 which provides that sales of Euro Convertible Bonds (ECBs), Global Depositary Receipts (GDRs) and American Depositary Re-ceipts (ADRs) issued offshore by Taiwan companies are exempt from Securities Transaction Tax.

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