For any kind of company having its head office within Taiwan, company income tax shall be levied on its total income derived within or without the territory of Taiwan. Where the income derived from the other country, which would otherwise have been exempted from tax or subject to a limited tax rate in that other country in accordance with the provisions of a DTA (double taxation agreement) , has not been applied for the exemption from or reduction of tax, the overpaid foreign tax on such income may not be claimed to credit against the tax payable in Taiwan.

Certain foreigners, including consultants, researchers, spouses of Republic of China citizens, and individuals engaged in specified activities or holding Academic and Business Travel Cards, are exempt from applying for work permits, while Working Holiday Visas and certain short-term engagements are considered entry visas deemed work permits.