Course Objective｜

As cross-border business operations and international service transactions continue to grow, companies providing services within Taiwan are increasingly required to address issues related to income sourcing, taxation methods, and tax relief eligibility. This course provides a practical interpretation of Articles 8 and 25 of the Income Tax Act together with applicable tax treaty provisions, helping participants establish a comprehensive understanding of cross-border taxation, identify lawful tax optimization opportunities, and strengthen tax compliance and operational efficiency in Taiwan.

Course Outline｜

1. Regulatory framework and application principles of Articles 8 and 25 of the Income Tax Act
2. Determination of Taiwan-source income and tax implications for cross-border services
3. Tax treaty application requirements, procedures, and practical case discussions
4. Required documentation, supporting materials, and filing considerations for tax relief applications
5. Common review focus areas, authority assessment process, and expected processing timeline
6. Practical business scenarios and common compliance issues
7. Q&A and interactive discussion