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Taking advantage of the global anti-avoidance sentiment brought by the OECD BEPS action plans and recent Panama Papers incident, Taiwan's Ministry of Finance ("MOF") recently resumed its proposal to introduce the long awaited anti-avoidance rules through amendments to the Income Tax Act. On April 28, 2016, the Executive Yuan announced its finalize draft amendments to the Income Tax Act and would present it for legislation aiming to take effect starting 2017.

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