Does hiring foreign employees by a Taiwan-based company affect the amount of business income tax collected?”

If a Taiwan-based company hires foreign employees, it will not affect the amount of business income tax collected by the government. According to the Business Income Tax Division of the Taipei National Taxation Bureau, tax incentives for foreign general professionals and specific professionals are handled in accordance with legal regulations, and hiring foreign employees does not affect the collection of business income tax. Please refer to the link for more details.