19
Nov
ECCT Tax Committee Lunch – Taiwan's plans for Pillar Two GloBE Rules
- 本活動已經結束。
ECCT Tax Committee Lunch
Taiwan's implementation plan for Pillar Two Global Anti-Base Erosion ("GloBE") Rules
- Sung Hsiu-Ling, Director-General, Taxation Administration, Ministry of Finance
- Lynn Chen, Co-Chair of ECCT Tax Committee & Tax Partner, KPMG
Venue: 3F, Premier, Shangri-La Far Eastern, Taipei / 台北遠東香格里拉飯店3樓九如十全廳
Address: 201 Tun Hwa South Road, Section 2, Taipei / 106台北市大安區敦化南路二段201號
Taiwan’s Ministry of Finance (MOF) is currently monitoring developments in countries of the Organisation for Economic Co-operation and Development (OECD) and observing the progress of major countries in adopting the GloBE Rules. In the meantime, the MOF is evaluating options for adjusting Taiwan's minimum tax and considering whether to introduce a qualified domestic minimum top-up tax system and GloBE Rules that align with international standards, along with its implementation schedule. On 28 August 2024, the MOF announced the draft amendment to the “Basic Tax Rate on Business Income,” incorporating the concept of the threshold for the GloBE Rules into the domestic Alternative Minimum Tax (AMT) regime as the first step. Starting from 2025, multinational enterprise groups that meet the applicable threshold will have their entities in Taiwan subject to AMT at a rate of 15%. At this event our guest speakers will give a briefing on Taiwan’s implementation plan for Pillar Two of GloBE Rules and progress made to date.
About the speakers
Sung Hsiu-Ling has over 20 years of working experience in the MOF. She was involved in Taiwan’s amendment of the Income Tax Act, the trust tax system and the planning as well as establishing of transfer pricing regulations. She was appointed as chief negotiator and has conducted several major treaty negotiations on behalf of the MOF.
Lynn Chen has over 15 years of experience in providing tax advisory services to multinational corporations, including general tax, M&As and cross-border investments. She is also a frequent guest speaker at universities, various foreign trade organisations and taxation seminars organized by KPMG Taiwan.
Agenda
| Time時間 | Topic主題 |
| 11:30-12:00 | Registration活動報到 |
| 12:00-12:05 | Opening remarks 開幕致詞
Freddie Höglund, CEO, European Chamber of Commerce Taiwan 何飛逸, 歐洲在臺商務協會執行長 |
| 12:05-12:50 | Lunch 午餐 |
| 12:50-13:25 | Speaker: Sung Hsiu-Ling, Director-general of Taxation Administration, Ministry of Finance
主講人：宋秀玲，財政部賦稅署署長 |
| 13:25-13:35 | Speaker: Lynn Chen, Co-Chair of ECCT Tax Committee, Tax Partner of KPMG
主講人：陳慧玲，歐洲在臺商務協會稅務委員會聯合主席，安侯建業聯合會計師事務所稅務合夥人 |
| 13:35-13:55 | Discussions討論 |
| 13:55-14:00 | Wrap up & Group photo 結語及合照 |
* This event will be conducted in Mandarin Chinese.
Cost: NT$1,800 for members and NT$2,600 for members' guest(s)
To cancel without penalty, written cancellations must be received 48 hours before the event.
**About 48 hours before the event, you will receive another email that will contain a QR code, which will enable you to register at the event using your mobile device.
Contact: Meredith Sun
Tel: 2740-0236 ext. 219 / Meredith.sun@ecct.com.tw
