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Taiwan is located at the heart of the Asia-Pacific region. In addition to superior geographic location, well-established infrastructure, matured industry development and abundant high-quality human resources, the government also offers incentives to make Taiwan more investor-friendly, and try to help enterprises grow with high competitive advantages.

The incentives that our government is offering include "tax related incentives" and "non-tax related incentives." Most of the tax related incentives are provided under the Statute for Upgrading Industries (SUI), which was introduced in 1991. The SUI is meant to supplement other tax regulations which also provide tax concessions.

The SUI has recently become expired on December 31, 2009. In its place, the government has promulgated the Statute for Industrial Innovation (SII) to replace the SUI. Taiwan's corporate income tax rate has recently been reduced. In the interest of creating a fair and competitive tax environment, the areas where tax incentives are offered would need to be revisited. Consequently, under the SII the only area of where tax incentive is still being offered is R&D credit.

For non-tax related incentives, considering developing companies' needs, our government has provided "Industrial Technology Development Program," "Government Participation in Investment" and "Low-Interest Loans," etc. to reduce businesses' operating costs.

Tax Incentives

Low-Interest Loans

Preference and Incentives for Operational Location

Industrial Technology Development Program

Government Participation in Investment

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