【#資誠稅務一點通】兩岸與國際租稅Update (營利事業所得基本稅額 ...

The Ministry of Finance in Taiwan proposed an increase to the AMT rate for large MNEs in Taiwan from 12% to 15%, effective from 1 January 2025.

Alternative Minimum Tax (AMT). As of January 1, 2006, the AMT has been effective and is applicable to resident individuals. An individual need not report AMT ...

未來大型跨國企業集團在台之營利事業，若原本係繳納一般所得稅額，AMT徵收率調高至15%，對其並無影響，惟若有因享受租稅優惠或有免稅所得，需繳納基本稅額與一般所得稅額之差額 ...

... AMT徵收率仍維持12%；對我國有許多中小企業而言，在此次預告並無受到一致性調高稅率的影響。 丁傳倫進一步說明，調高台灣AMT至15%不會全面增加大型 ...

AMT亞太行銷數位轉型聯盟協會的宗旨為促進台灣產業行銷數位轉型。在人工智能大數據時代扮演平台角色，轉介和對接台灣行銷科技資源與B2C企業，協助以行銷科技帶動台灣產業 ... MarTech地圖 · AMT名錄 · 企業新5力(DQI)量表 · A_MarTest 數轉職能認證

創為精密材料股份有限公司(簡稱：AMT) 是電阻式、投射式電容(PCAP) 觸控面板和PenMount 觸控控制器的專業製造商，總部位在台灣。AMT觸控產品適用於工業，醫療和商業領域，標準 ...

Taiwan. - Business in liquidation or declared insolvent. In the case of individuals, AMT is not applicable for. - non-residents. Computing income subject to AMT.

Taiwan imposes a so-called alternative minimum tax (“AMT”) under the Income ... The AMT applies to all Taiwan resident companies, as well as foreign ...

勤業眾信聯合會計師事務所稅務部資深會計師徐有德指出，台版最低稅負制其實是仿照國際之Alternative minimum tax（AMT）之稅制，避免企業因過多的免稅 ...