Tax in Taiwan

Baker McKenzie

Baker McKenzie advises domestic and international clients on issues including corporate and personal income tax, transfer pricing, and customs duties, and also advises on family business governance and estate planning. In addition, the practice group regularly utilises its global network to handle multi-jurisdictional matters. The Taipei team is jointly led by cross-border tax planning specialist Michael Wong and Dennis Lee, who assists clients with tax-related pre-acquisition modelling and post-acquisition restructuring.

Practice head(s):

Michael Wong; Dennis Lee

Key clients

Google LLC

Work highlights

  • Acted as special counsel for Google on its acquisition of HTC Corporation’s mobile division team and advising them on tax structuring issues.

Guo Ju Law Firm

Guo Ju Law Firm's tax practice comprises lawyers and qualified accountants and provides a full range of services, tax appeals and consultation, individual and corporate tax planning, and gift and estate tax. Jointly headed by Robert Shih (a qualified CPA) and tax litigator Paul Chu, the team has recently undertaken work for the Taiwanese government relating to the introduction of e-invoices.

Practice head(s):

Paul Chu; Robert Shih

Key clients

Ministry of Finance

National Taxation Bureau

Tsar & Tsai Law Firm

Tsar & Tsai Law Firm focuses on tax matters related to business transactions and is particularly active for international corporates operating in Taiwan. The team handles tax audits, tax planning, and tax disputes at court and before government agencies. Wellington Liu, who is licensed as both an attorney and a CPA, has extensive expertise in M&A and has appeared in administrative proceedings before the National Tax Administration. Another name to note is Richard Chuang, who is experienced in tax planning and accounting.

Other key lawyers:

Wellington Liu; Richard Chuang

Key clients

Alta Advisers

Panasonic Liquid Crystal Display Co., Ltd.

Europcar International

Siemens Gamesa Renewable Energy, S.A.

Burberry (Taiwan) Co., Ltd.

Work highlights

  • Provided legal advise to Alta Advisers, a consultancy firm, on company reorganisation and on Taiwan tax regulatory and compliance issues.
  • Advised Panasonic Liquid Crystal Display on the applicability of a tax treaty between Taiwan and Japan.

Chien Yeh Law Offices

Chien Yeh Law Offices focuses on administrative tax proceedings and related criminal and civil litigation. The group also works in collaboration with accounting firms' tax departments to handle tax advisory and other non-contentious matters. Managing partner Justin Chen heads the team and is experienced in regulatory and administrative compliance.

Practice head(s):

Justin Chen

Key clients

CTBC Financial Holding Co., Ltd.

CTBC Bank Co., Ltd.

CTBC Capital International Co., Limited

CTBC Asset Management Co., Ltd.

Himax Technologies, Inc

Lee and Li, Attorneys-at-Law

Lee and Li, Attorneys-at-Law's tax team advises on dispute resolution, general tax matters, tax aspects of  M&A, preferential tax treatment and transfer pricing. The lawyers are licensed in and Taiwan and several overseas jurisdictions.