A company is a resident of Taiwan for CIT purposes if it is incorporated in Taiwan. A non-resident company that has an FPOB or business agent in Taiwan is obligated to file a CIT return in Taiwan on its Taiwan-sourced income.
Permanent establishment (PE)
The term 'permanent establishment' only exists in the underlying DTAs signed with Taiwan. Taiwan domestic tax regulations only refer to an FPOB and business agent as a taxpayer of a foreign entity’s Taiwan-source income. The foreign entity shall be liable for Taiwan income tax assessment on its Taiwan-source income.