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Taiwan To Increase Its Domestic Minimum Tax Rate From 2024

Following the approval of the EU Global Minimum Tax Directive, Taiwan’s Ministry of Finance has stated it will prepare draft legislation for the government to increase Taiwan’s domestic minimum tax rate from 12% to 15%, as permitted under Article 8 of the Basic Income Tax Regulations.

However, this creates a number of issues in terms of its interaction with the Pillar Two global minimum tax (全球最低稅).

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