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TAIWAN: Taxation of foreign film providers

Before 1 August 2005 payments to foreign film providers have been exempt from tax in Taiwan, if the films were provided for a certain time period without the permission to reproduce the films (on the basis of a 1979 ruling). The Taiwanese Ministry of Finance has abolished the 1979 ruling, and now the situation is as follows: a foreign film provider with a branch office or business agent in Taiwan needs to file an income tax return and pay 25% tax on the realised taxable income. For a branch office the income will be revenue minus 45% deemed costs and the real expenses. For business agents the taxable income is 50% of the turnover. For other foreign film providers all payments will be due to a 20% withholding tax (but subject to restricting tax treaty provisions).
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The editors of  the Journal Sports Law & Taxation are Professor Ian Blackshaw and Dr Rijkele Betten, with specialist contributions from the world's leading practitioners and academics in the sports law and taxation fields.

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Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam

 

Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano

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