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Abstract

This article focuses on the relevant taxation aspects of Taiwan's ambition to become an Asia Pacific Regional Operations Centre (or "APROC"). This article establishes that the current taxation regime is outdated and inadequate when compared to Taiwan's closest rivals in the region, namely Hong Kong and Singapore. In order for Taiwan to become a leading operations centre, the Taiwanese Government will need to speed up its taxation reform process and make Taiwan more competitive in attracting multinational companies into the country.

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