揚智聯合會計師事務所

11 12 2025

Customs Implements Pre-Audit Counseling to Create a Win–Win Situation with Businesses.

09 12 2025

Customs Urges Accurate Declaration of Country of Origin to Enhance the Quality of Trade Statistics

08 12 2025

Total value of farmland inherited by the heir(s) or legatee(s) for agricultural purpose is deducted from the gross estate

08 12 2025

MOF Raises Duty－Free Allowance for Personal Effects and Increases Duty－Free Liquor Limit for Inward Passengers

05 12 2025

How to calculate the deduction for lineal descendants if the heirs are minor children when filing an estate tax return?

04 12 2025

Reminder for submitting Master Files and Country-by-Country Reports: December 31 is just around the corner

03 12 2025

Announcement regarding the amounts of basic income eligible for an exemption from income basic tax and related deductions for 2026

03 12 2025

When calculating the investment income of a CFC for the current year, the profit-seeking enterprise shall not deduct the accumulated losses recorded in the CFC's accounts prior to the implementation o

28 11 2025

Announcement of the basic living expense per person for 2025

24 11 2025

Total value of farmland given to heir(s) provided under Section 1138 of the Civil Code is excluded from total amount of gifts for levying the gift tax.