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Taiwan Issues Transaction Tax Guidance For M And As

by Mary Swire, Tax-News.com, Hong Kong

22 August 2019


Taiwan's Ministry of Finance has issued an interpretive order which clarifies the application of futures transactions tax in the case of company mergers and acquisitions.

The Finance Ministry has ruled that where a merger takes place, the surviving company will not be liable for future transactions tax on futures commodities owned by the absorbed or acquired entity.

The Ministry said that in such cases no trade occurs for tax purposes.

TAGS: tax | business | Taiwan

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