Securities transaction tax is one type of transaction taxes with respect to sale of the certain type of securities and has different nature from that of securities transaction income tax. Regardless of the gain or loss derived from trading of securities, the securities transaction tax shall be imposed based on the transaction amount. Securities transaction income tax is an income tax imposed on the gains derived from trading of securities. The meanings of these two types of taxes are different.

The "selling price" with regard to a taxpayer's sale or manufacture of specifically selected goods or specifically selected services includes all fees collected in addition to the price.

A document is subject to stamp tax if it is signed in Taiwan, even if only one of the signing parties is in Taiwan.Stamps must be affixed to the following types of documents: Contracts to perform a specific job or task; a contract that is signed in Taiwan between a foreign company and a Taiwan company is subject to stamp tax.

For a foreign entity that is seeking to do business in Taiwan, a branch and a subsidiary are two commonly utilized methods. From an accounting perspective, a branch is equivalent to an extension of the parent organization and maintains its accounts jointly with the parent. The parent company is fully liable for the branch’s liabilities and legal claims.

Apart from the business of Taiwan company itself, the company which proceeds the investment concurrently and receives the dividends from the invested company is counted as dual-status business entity. The dividends received by the entity shall be combined into the last term of that year (which is the business tax return in November and December, the deadline is by the January 15th on the next year.)

Taiwan's tax regulations provide different tax designations that accommodate to the rapid changes in industry and the rapid development of industry and commerce; there are clear regulations governing, for example, income taxes, business taxes, and customs tariffs.Income tax is classified into consolidated income tax for individual taxpayers and profit-seeking enterprise income tax for profit-seeking enterprises.