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.