臺灣財政部 4 月 20 日解釋與日本 2015 年 DTA 下所得稅扣除的處理。一家公司在其 2018 年企業所得稅申報表中聲稱，在日本繳納的財產交易所得稅和來自日本的商業收入所得稅可以減免所得稅。該部澄清說： 1 ） 2015 年 DTA 適用於 2017 年 1 月 1 日起從日本取得的財產交易收入和業務收入，由於公司在日本沒有常設機構，該收入在臺灣徵稅； 2 ）公司需在日本申請免稅。[臺灣財政部 21 年 4 月 20 日]
The Taiwanese Ministry of Finance April 20 explained the treatment of income tax deductions under the 2015 DTA with Japan. A company claimed an income tax deduction on its 2018 corporate income tax return for taxes paid in Japan on income from property transactions and business income derived from Japan. The ministry clarified that: 1) the 2015 DTA applies to income from property transactions and business income derived from Japan from Jan. 1, 2017, under which the income is taxable in Taiwan because the company doesn’t have a permanent establishment in Japan; and 2) the company is required to apply for the tax exemption in Japan. [Taiwan, Ministry of Finance, 04/20/21]
