USA Tax Treaties with Taiwan

Email: phx4ww@evershinecpa.com
or

Contact by phone in the Texas time zone:
The Engaging Manager Ian Lin, a well-English speaker
Tel: +1-510-996-2685

Tw-Q-10:
台灣母公司在美國是否可以依DTA申請沒有常設機構(PE)下零稅率?
Taiwan Parent Company, can apply for zero tax rate without PE under DTA in the United States?

Tw-A-10:
No.
Taiwan has no effective DTA with the United States.

Tw-Q-20:
台灣母公司在美國設立了美國子公司，台灣母公司替子公司服務收入能否申請零稅率?
When Taiwan Parent Company as an Investor, setup a United States subsidiary, and provide services from Taiwan to United States Subsidiary, can apply for zero tax rate without PE under DTA in the United States?

Tw-A-20:
No.
Taiwan has no effective DTA with the United States.

Tw-Q-30
美國依DTA沒有PE下零稅率申請的程序為何?
What is the procedure for the United States to apply for a zero tax rate under DTA without PE?

Tw-A-30
Taiwan has no effective DTA with the United States.

Tw-Q-40
台灣母公司有美國來源所得的各項所得扣繳稅率為何?
When Taiwan Resident company has United States domestic sourced income, what are the withholding tax rates for various incomes in the United States?

Tw-A-40:

The withholding tax rates under domestic law are:
Business Profits – 30%
Dividend – 30%
Interest (General loan) – 30%
Royalties fee – 30%
Technical services – 30%
Professional services – 30%

Tw-Q-50
當台灣稅務居民有美國來源所得，依DTA優惠稅率申請的程序為何?
When Taiwan Tax Resident has United States domestic sourced income, what is the United States application procedure based on the DTA preferential tax rate?

Tw-A-50:
Taiwan has no effective DTA with the United States.

Summary of Tax Treaty between the United States and Taiwan
Taiwan has no effective DTA with the United States.

Please be aware below Warning:
The above contents are digested by Evershine R&D and Education Center in October 2021.
Regulations might be changed as time goes forward and different scenarios will adopt different options.
Before choosing options, please contact us or consult with your trusted professionals in this area.

Contact Us

Phoenix Evershine BPO Service Limited Corp.
E-mail: phx4ww@evershinecpa.com
or

Contact by phone in the Texas time zone:
The Engaging Manager Ian Lin, a well-English speaker
Tel: +1-510-996-2685

or
For how to exchange data files between your Finance Accounting System and Evershine  Cloud Accounting  Information System,
please send an email to HQ4phx@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+China+UK will be accountable for your case.
Email address:dalechen@evershinecpa.com
LinkedIn address:Dale Chen

Additional Information

Evershine CPAs Firm Headquarters
6th Floor 378 Chang Chun Rd., Taipei City, Taiwan ROC
Partner Kerry Chen,  USA Graduate School, and a well-English speaker
Tel No.: +886-2-27170515 ext. 105
Mobile: +886-939357000
Email: kerrychen@evershinecpa.com
Skype: oklahomekerry

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Besides, Evershine is Taiwan local Partner of ADP Streamline ®.
(version: 2024/07)
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