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Developing Taiwan into a Regional Finance and Operations Centre : a Taxation Perspective

1998; Bond University; Volume: 8; Issue: 1 Linguagem: Inglês

10.53300/001c.6608

2202-4859

Richard N Watanabe,

Labor Movements and Unions

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 This article establishes that the current taxation regime is outdated and inadequate when compared to Taiwan’s closest rivals in the region, namely Hong Kong and Singapore.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.