Taiwan Clarifies Dividend Withholding Tax Increase

Taiwan's Ministry of Finance has issued an English-language release clarifying the application of the dividends withholding tax as increased from 20% to 21% effective 1 January 2018. In particular, the release notes that the increased rate applies for dividend and earning distributions paid from 1 January even if the vote to distribute took place earlier.
Note - As part of Taiwan's recent ta…
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