Taxation of Employee - ESPP
Tax on discount at purchase.
Generally, no tax on sale.
Alternative Minimum Tax:
Capital gains from the sale of securities not listed in Taiwan must be included in taxable income when calculating AMT.
Sub Deduction - ESPP
Allowed if subsidiary reimburses parent under a written agreement and reports as required.
Withholding and Reporting
Income Tax:
No withholding required.
Reporting required.
Social Insurance Contributions:
No.