2023//4/6接受新唐人電視台沈記者線上訪談 討論台灣小英總統出訪美國，是否有可能推動台美租稅協定。
個人提出以下五點看法，認為台商需要台美租稅協定，越快越好!
1.沒有租稅協定，台商很虧!扣繳稅款很重。
2.台美沒租稅協定，透過第三地間接投資，緩和雙重課稅
3.租稅協定是相對中性的貿易措施，可作自貿協定的準備
4.租稅協定事實上也都迂迴了主權爭議，34個租稅協定國許多遵循一中政策 不妨礙租稅協定簽署
5. 繼續間接投資，2024年起小心CFC與15%全球最低稅負風險
2023/4/6 I accepted an online interview with reporter Shen from NTDTV to discuss whether Taiwan President Tsai’s visit to the United States can promote the Taiwan-US tax treaty. (The attached Youtube Video can be translated into English subtitle)
I personally put forward the following five points of view and believe that Taiwanese businessmen need a Taiwan-US tax agreement, and the sooner the better!
1. Without a tax treaty, both Taiwanese and US businessmen are at a loss! 30% withholding tax is heavy.
2. We don’t have a tax treaty between Taiwan and the United States, but through indirect investment in a third place, easing double taxation.
3. The tax agreement is a relatively neutral trade measure and can be used as a preparation for a free trade agreement.
4. In fact, effective tax treaties have also circumvented sovereignty disputes. Many of the 34 tax treaty countries follow the one-China policy and do not hinder the signing of tax treaties.
5. If we stick to indirect investment to ease the double taxation problems, we need to be careful of CFC and 15% global minimum tax risk from 2024.
(The Youtube Video can be translated into English subtitle)
