I'm a Taiwan resident with a U.S. LLC — does Taiwan tax me on undistributed LLC earnings under the new CFC rules?
I'm a Taiwanese tax resident running a U.S. software LLC (single-member, disregarded for U.S. tax). I just learned Taiwan rolled out CFC rules effective 2023 and I'm worried that even if I leave profits inside the U.S. LLC, the National Taxation Bureau will tax me anyway. How does Taiwan's CFC interact with a disregarded U.S. LLC, and what about AMT?
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