PAN ASIA INTERNATIONAL & CO., CPAs
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Compared Table
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Comparison of a subsidiary, a branch office and a representative office

Items
Company Limited by Shares
Limited Corporation
Branch Office of a Foreign Company
Representative Office
Capital Structure
Shareholder is legal personality or natural person
Shareholder is legal personality or natural person
Head office is a foreign company
Head office is a foreign company
Minimum capital requirement
No minimum requirement, capital can be made through remittance from offshore head office or thru capitalization of the branch retained earnings
No minimum requirement, capital can be made through remittance from offshore head office or thru capitalization of the branch retained earnings.
No minimum requirement, capital can be made through remittance from offshore head office or thru capitalization of the branch retained earnings.
Not required
Requirement for
shareholder(s)
Must have at least one corporate shareholder or two individual shareholders
Must have at least one corporate shareholder or two individual shareholders
Not required
Not required
Legal Personality
Yes
Yes
No
No
Requirement for director(s) and
supervisor(s)
Must have at least three directors Must have at least one supervisor
Must have at least one director
Must have one representative and one manager
Must have one manager
Business Permission
Yes
Yes
Yes
No
Income tax rate
17%
17%
17%
No
Profit remittance tax
20%
20%
Not required
N/A
Undistributed profits credited against the withholding tax
10%
10%
Not required
N/A
Business Tax
5%
5%
5%
N/A
Uniform Invoice
Yes
Yes
Yes
N/A
Working Visa Application
Permitted
Permitted
Permitted
Permitted
Labor and Heath Insurance for Application
Permitted
Permitted
Permitted
Permitted
Related Websites:
Ministry of Foreign Affairs Republic Of China(TAIWAN)
Investment Commission, MOEA
Commerce Industrial Services Portal
Laws & Regulations Database Of The Republic Of China
Foreign Investment
Strategic Alliance
Government Regulations
Events
Traffic Guide
PAN ASIA INTERNATIONAL & CO., CPAs | Address:9F, No.58, Sec3, Minquan E. Rd., Taipei, Taiwan
  TEL:+886-2-2504-5356 FAX:+886-2-2504-5773 E-Mail:paic@ms18.hinet.net
  International Business Dept. Direct Line:+886-2-25171885
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