Tax Agent Services for Foreign Institutional Investors (FINIs)

Leveraging EY’s global integrated service capabilities, our team provides professional, high-quality tax agent solution to foreign institutional investors (FINIs) investing in Taiwan’s capital markets. We support FINIs in adhering to relevant tax regulations when investing in Taiwan's capital markets and collaborate closely with local custodian banks to help ensure smooth connectivity for foreign institutional investors with both Taiwan and global market investment trends.

The team

Photographic portrait of Michael Lin
Michael Lin
EY Taiwan Tax Services Partner
Photographic portrait of Jeff Chou
Jeff Chou
EY Taiwan Global Compliance Reporting Executive Director
Photographic portrait of Kelvin Tsao
Kelvin Tsao
EY Taiwan Global Compliance Reporting Executive Director

What can EY do for you

EY’s detailed Tax Agent Services team combines global investor services experience with deep local tax expertise and collaborates closely with custodian banks to support foreign institutional investors participating in Taiwan’s securities market in meeting local tax compliance requirements. Our services facilitate cross border fund mobility and leverage Taiwan’s expanding network of tax treaties with jurisdictions worldwide to effectively manage dividend and interest withholding tax exposure.

Our services include:

  • Tax agent services related tax advisory for Foreign Institutional Investors (FINI) investing through registered accounts in Taiwan
  • Tax agent services for Qualified Domestic Institutional Investors (QDII) from Mainland China investing through registered accounts in Taiwan
  • Income tax compliance and advisory services for FINI and QDII engaging in other transactions than the listed equity trades such as securities lending, FX forward rollovers, and bond transactions
  • Assistance to FINI with applications for advance approval for reduced withholding tax rates on dividend and interest income under applicable tax treaties or refunds reclaims for excess withholding tax
  • Tax agent services for Segregated Collective Investment Account established for Overseas Foreign National Employees or Mainland Chinese employees
  • Income tax compliance and advisory services for Taiwan-based institutional investors directly investing securities in Indian or other overseas markets

The team

Michael Lin

EY Taiwan Tax Services Partner
Professional advisor for high net worth and family business. Strength in advisory for a long lasting and sustainable model for these clients back by solid tax and inheritance planning experience.
Taipei

Jeff Chou

EY Taiwan Global Compliance Reporting Executive Director
Holds both Taiwan and U.S. CPA qualifications and previously worked at EY New York. Serves FINI clients (asset managers, pension funds, banks, and investors based in various countries) and a current member in AmCham Taiwan.
Taipei

Kelvin Tsao

EY Taiwan Global Compliance Reporting Executive Director
Experienced in FINI tax services as well as CRS/FATCA/QI advisory and reporting services, with over 20 years of experience in multinational companies and financial institution services.
Taipei
Contact us
Contact the team to request a meeting.

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.