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HMRC internal manual

Double Taxation Relief Manual

Taiwan: Underlying Tax

(1) Documents needed to support the underlying tax claim

The accounts showing the profits out of which the dividend was paid, the profit appropriation details, which are normally shown in the following years accounts, and the English language tax computation will be required by the Underlying Tax Group.

(2) Reserves

Relevant profits are reduced by:

* transfers to the legal reserve until it equals the amount of authorised share capital;
* amounts used for payments of directors and staff bonuses.