Taiwan (TW)

Jurisdiction Overview

558 *Natural Person, Resident (UR): Dividends Credit.
 Data Date: 2019


"Taiwan imposes a so-called alternative minimum tax (“AMT”) under the Income Basic Tax Act… If the regular income tax is greater than the AMT, no special action is required. If the AMT is greater than the regular income tax, taxpayers have to calculate and pay AMT" (pwc.tw). ıf a taxpayer is subjected to the AMT, Taiwan implements the credit method for the relief of foreign paid taxes (IBFD 2019a: 7.1.4).


IBFD 2019a