e-Tax alert
e-Tax alert
精選企業關注的稅務/投資法規專題，提供最新法令動態及(或)KPMG觀察。
2022年
- 5/26 issue 180 - 企併法修正案三讀通過－企業併購將更有效率 且兼顧股東權益保障
- 05/05 issue 179 eng - Taiwan – COVID-19: Extension of Individual Income Tax Return Filing, payment deadlines
- 04/28 issue 179 - 因應（COVID-19）疫情，110年度所得稅申報及繳納期間，通案展延一個月
- 04/27 issue 178 - 受疫情影響接受治療、隔離或檢疫者可延長原申報繳納期間
- 04/08 issue 177 eng - The Introduction of tax incentives for the foreign professionals working in Taiwan
- 04/08 issue 177 -外籍人士來台工作租稅優惠簡介
- 04/01 issue 176 - 財政部更新「營利事業列報商譽之認定原則及證明文件」規定
- 04/01 issue 175 eng - Taiwan – COVID-19: Easing Border Controls for Business Travelers
- 03/15 issue 175 - 因應COVID-19疫情外籍商務人士來台最新規定及聘雇外籍員工注意事項
- 02/11 issue 174 - 財政部修正發布《銀行業保險業經營銀行保險本業收入範圍認定辦法》
- 02/07 issue 173 - 產業創新條例10之1修正三讀通過：智慧機械、5G系統投資抵減適用年限延長，並新增資安產品或服務投資抵減
- 01/26 issue 171 - 扣繳義務人符合條件者，得申請核定外國營利事業計算所得額適用之淨利率及境內利潤貢獻程度
- 01/18 issue 172 eng - Draft amendment on partial articles of Taiwan Tax Registration Rules
- 01/07 issue 171 eng - New amendment to Article 15-1 of TSI Guidance & Income Taxation on Cross Border Electronic Services v
2021年
- 12/21 issue 170 - 《稅捐稽徵法》修法重點
- 09/03 issue 169 eng - Taiwan Customs Requirements when Making One-Time TP Adjustments
- 09/01 issue 168 eng - Taiwan MOF Finance has amended and promulgated the Guidance on Application of Income Tax Treaties
- 07/01 issue 167 - 「房地合一課徵所得稅申報作業要點」公布
- 06/21 issue 166 - 財政部修正發布「個人有價證券交易所得或損失查核辦法」
- 05/13 issue 165 - 因應嚴重特殊傳染性肺炎(COVID-19)，109年度所得稅申報及繳納期間，通案展延一個月
- 05/12 issue 161 eng - One-time Transfer Pricing Adjustment Rules – Important points and disclosure-related matters
- 05/10 issue 164 - 展延申報繳稅及申請延期分期繳納規定
- 04/15 issue 163 - 所得基本稅額條例高風險新創事業公司認定辦法發布
- 04/12 issue 162 - 立法院三讀通過房地合一課稅之「所得稅法」部分條文修正案
- 03/18 issue 161 - 執行一次性移轉訂價調整應注意及揭露事項
- 01/08 issue 160 - 營業人因資金回台所取得之海外股利收入，可 評估採用營業稅直接扣抵法以享節稅效益
- 01/07 issue 159 - RCEP原產地規則概覽
2020年
- 12/31 issue 158 - 自110年起，未上市櫃股票交易所得需計入個人基本所得額
- 12/17 issue 156 eng - Avenues for reduce withholding tax on the cross-border service fee
- 12/11 issue 157 - 公司以信用卡線上刷卡方式向跨境電商購買電子勞務，應於何時辦理扣繳？
- 12/03 issue 156 - 降低跨國服務費用支付扣繳稅負之節稅措施
- 11/03 issue 155 - 全職研發人員參與研發專業知識之教育訓練費用 可納入研發投抵範圍
- 09/25 issue 154 - 財政部「關稅法」部分修正條文草案預告
- 08/24 issue 152 eng - MOF announced Draft Amendments on TP Assessment Rules
- 08/21 issue 153 eng - Investing in Renewable Energy Business – Key Tax Issues in Taiwan
- 08/20 issue 153 - 外商來台投資再生能源產業需留意之稅務重點
- 08/18 issue 152 - 財政部發布移轉訂價查準條文修正草案
- 08/07 issue 151 - 生技新藥產業租稅優惠可望再延長10年
- 05/21 issue 150 - 財政部將核釋 採IFRS 16租賃會計之承租人所得稅處理
- 04/30 issue 149 - 107年度未分配盈餘因疫情影響，得減除109年上半年度估計虧損
- 04/30 issue 148 - 因會計變動所增加107年度未分配盈餘之分配將放寬其減除條件
- 04/15 issue 147 eng - Extension of tax filing and payment deadline on corporate income tax and individual income tax for all taxpayers
- 04/13 issue 147 - 本(109)年所得稅申報因疫情之通案性展延措施
- 04/09 issue 146 - Taiwan: COVID-19 Tax relief includes tax return filing, payment deferrals for individual taxpayers
- 03/28 issue 145 eng - Alleviating the Impact of Coronavirus Epidemic – Overview of Supportive Tax Measures in Taiwan
- 03/26 issue 145 - 受疫情影響之相關租稅措施總整理
- 03/11 issue 144 - 嚴重特殊傳染性肺炎員工防疫隔離假薪資費用加倍減除辦法已發布
- 01/30 issue 143 eng - Regulations governing the special deduction of investment for surtax calculation under SII has been promulgated
- 01/21 issue 142 eng - Taiwan Customs Guideline on One-Time Transfer Pricing Adjustments
- 01/10 issue 143 - 實質投資適用未分配盈餘減除及申請退稅辦法正式發布
- 01/03 issue 142 - 辦理一次性移轉訂價調整核定進口貨物完稅價格之應注意事項
2019年
- 12/24 issue 141 -境外轉投資事業解散清算之剩餘財產分派可適用專法優惠
- 12/17 issue 140 eng - New tax ruling on applicable business tax rate for banks on NCD transaction
- 11/27 issue 139 eng - Ruling on one-time transfer pricing adjustments in Taiwan
- 11/15 issue 139 - 台灣受控交易一次性移轉訂價調整之規定
- 10/29 issue 138 - Foreign e-commerce suppliers are required to comply with new invoice law by January 2020
- 10/25 issue 137 - 投資智慧機械及5G系統抵減辦法正式發布
- 10/21 issue 136 - OECD針對跨境電商利潤分配之前瞻性計畫
- 10/05 issue 135 - 實質投資適用未分配盈餘減除及申請退稅辦法草案預告
- 10/04 issue 134 - New amendment to TSI Guidance on Taiwan source income calculation for foreign corporations
- 09/27 issue 133 - 放寬外國營利事業得申請核定淨利率計算中華民國來源所得之適用
- 09/03 issue 132 - 智慧機械及5G系統投資抵減辦法草案預告
- 08/15 issue 131 - 境外資金回台專法正式實施
- 08/08 issue 130 - 經濟部「境外資金匯回投資產業辦法」草案第二次預告
- 07/26 issue 129 - 資金回台專法投資產業及金融投資相關子法規預告
- 07/15 issue 128 - 最高行政法院實施大法庭裁判新制之變革
- 07/04 issue 127 - G20後中美貿易戰趨勢與台商因應之道
- 07/04 issue 126 - 《境外資金匯回管理運用及課稅條例》三讀通過
- 06/21 issue 125 - 產業創新條例租稅優惠三讀通過
- 06/17 issue 124 - 以外國貨幣為功能性貨幣並作為記帳貨幣之稅務處理規範
- 06/10 issue 123 - 境外公司經濟實質法之最新發展
- 05/10 issue 122 - 美中貿易戰25%關稅生效！台商如何接招？
- 04/25 issue 121 - BVI發佈新制 ─ 實質經濟施行細則草案
- 02/27 issue 120 - 開曼群島發佈新制 - 實質經濟認定原則
- 02/11 issue 119 - 有關境外公司應符合實質經濟活動之相關說明
- 01/31 issue 118 - 個人匯回境外資金之課稅認定及證明文件例示
- 01/03 issue 117 - 自由貿易港區及國際機場園區營利事業所得稅徵免修正案三讀通過
2018年
- 12/27 issue 116 - 中國個人稅改革最後一哩路：實施細則定稿，自2019年1月1日實施
- 10/24 issue 112 eng - Key Amendments to the Company Act in Taiwan
- 10/22 issue 115 - 公司法新制 自11/1起須申報董監事、經理人與大股東資訊
- 10/12 issue 114 - 財政部核釋「信用卡收單機構轉付特約商店交換手續費予發卡機構徵免營業稅規定」
- 09/03 issue 113 - 大陸個人所得稅法修正案通過，自2019年起實施
- 07/06 issue 112 - 公司法修法之重點解析
- 05/10 issue 111 - Taiwan Ministry of Finance announced list of treaty countries unable to effectively exchange Country-by-Country Report with Taiwan
- 05/08 issue 110 - New Calculation Method of Taiwan Sourced Income for Foreign Business Entities Engaging in Importing, Storage and Manufacturing in Taiwan
- 04/27 issue 109 - 海關緝私條例暨關稅法修正案三讀通過，鼓勵自新及寬免違章情節處罰
- 04/24 issue 108 - 於107年6月30日前就支付境外電商電子勞務之所得補報繳扣繳稅款得免罰
- 04/20 issue 107 - 外國貨主在我國境內從事輸入、儲存、製造加工等交易流程之我國來源所得計算新措施
- 03/31 issue 106 - 財政部核釋「營利事業列報商譽之認定原則及證明文件」
- 03/02 issue 105 - 中國大陸祭31項措施 惠台力度前所未有
- 02/05 issue 104 - 電子計算機發票即將於109年1月1日起全面停止使用
- 02/02 issue 103 eng - Highlights of the Income Tax Act reform and KPMG observation
- 01/19 issue 103 - 三讀通過所得稅稅改法案之重點及影響觀察
- 01/09 issue 101 eng - Taiwan announced thresholds for MF and CBC reports submission
- 01/03 issue 102 eng - E-services income tax regime
2017年
- 12/29 issue 102 - 外國營利事業銷售電子勞務課徵所得稅新措施
- 12/15 issue 101 - 財政部發布得免送交「集團主檔報告」及「國別報告」之避風港標準
- 11/22 issue 100 eng - Ministry of Finance of Taiwan announced Latest Amendments of the Three-Tiered Transfer Pricing Documentation Rules
- 11/15 issue 100 - 最新移轉訂價三層文據架構規範
- 11/07 issue 99 - 「產業創新條例」三讀通過-加碼投資新創之租稅優惠
- 09/12 issue 97 - 台灣：台北國稅局對代表人辦事處進行稅務查核
- 09/11 issue 98 eng - Taiwan income tax reform impacts and observation
- 09/06 issue 98 - 所得稅全民稅改之影響觀察
- 08/30 issue 97 eng - Taiwan: National Tax Bureau of Taipei (NTBT) initiates tax audit on representative offices
- 08/28 issue 96 eng - Taiwan released amended transfer pricing rules for country-by-country reporting and master file effective for 2017
- 08/02 issue 96 - 台灣財政部發布移轉訂價查準條文修正草案
- 06/02 issue 95 - 反避稅法案更前進一哩路
- 05/11 issue 94 - 「產業創新條例」大幅翻修-創投有限合夥採穿透個體課稅
- 05/08 issue 93 - 股利所得課稅及兩稅合一制度變革對外資影響之觀察
- 03/31 issue 92 - Taiwan: Amendments to the VAT Act to include foreign e-commerce businesses come into effect
- 03/31 issue 91 - 中國反避稅最新進展－2號文升級版已出台
2016年
- 12/14 issue 90 - Taiwan: Revisions to the VAT Act to include foreign e-commerce businesses passed by the Legislative Yuan
- 11/15 issue 89 - 泰國海關與內地稅局進行資料交換
- 10/11 issue 88 - Use of Computer Uniform Invoices will be terminated starting 1 January, 2018
- 10/11 issue 87 - Taiwan: VAT Act Amendments passed by the Executive Yuan to include foreign e-commerce businesses
- 08/25 issue 86 - Taiwan: Expected changes to VAT rules for foreign e-commerce businesses
2015年
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