Tax on spread at exercise.

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.

Allowed if subsidiary reimburses parent under a written agreement and reports as required.

Income Tax:

No withholding required.

Reporting required.

Social Insurance Contributions:

No.

None.

Minor employee reporting requirements may apply, depending on amount of transaction.

Generally not, but written disclaimer recommended.

Written consent from employees for the transfer of data abroad is recommended.