Income Tax Implications of Financial Instruments

Journal
Gwo, P.; Li, A.
Taiwan
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2011 (Volume 13), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The rapid globalization of Taiwanese companies has acted as a catalyst for the adoption of International Financial Reporting Standards in Taiwan. In that context, this article considers the income tax implications of financial instruments in Taiwan.