Taiwan Company – Investment in Mainland China
| Q: |
Is it necessary to file a report when making investments in Mainland China? |
| A: |
Yes. Investment must be reported in accordance with the applicable thresholds stipulated by the Investment Commission of the Ministry of Economic Affairs of Taiwan. |
| Q: |
What investment amount qualifies for post-investment reporting? |
| A: |
If the cumulative investment amount within the same year does not exceed USD 1,000,000, the investment may be reported after the fact. |
| Q: |
What investment amount requires prior project-based approval? |
| A: |
If the cumulative investment amount within the same year exceeds USD 50,000,000, a prior project-based application must be submitted. |
| Q: |
Is reporting required when the investee’s earnings are reinvested as additional capital? |
| A: |
Yes. Such reinvestment must also be reported in accordance with the applicable thresholds stipulated by the Investment Commission of the Ministry of Economic Affairs of Taiwan. |
| Q: |
Is reporting required when the investee’s earnings are capitalized as additional investment? |
| A: |
Yes. Such capitalization is also subject to reporting in accordance with the applicable thresholds stipulated by the Investment Commission of the Ministry of Economic Affairs of Taiwan. |

