Currently, Taiwan has tax treaties with 35 countries. The Ministry of Finance has issued an explanation on this matter, as it is actively working to promote further agreements. The Ministry of Finance reports that in accordance with the provisions of the income tax treaties, the taxing rights are distributed among the states that sign the agreements.
The basic rule is that states provide reasonable tax incentives or exemptions from income tax.
The country is trying to become attractive to foreign investors and is actively working in this direction.