Doug McHoney (PwC’s International Tax Services Global Leader) is joined by Paulson Tseng, PwC Taiwan’s International Tax Services and Transfer Pricing Leader, the firm’s Human Capital Leader, and host of the Finance and Tax Cafe podcast.<br>Doug and Paulson discuss Taiwan’s corporate tax framework, including the 20% corporate rate, foreign tax credit limits, withholding tax friction for services, and CFC rules; how inbound investment remains strong in semiconductors and R&amp;D while outbound models are shifting toward more diversified, multi-nodal footprints; Taiwan’s current Pillar Two posture, top-up tax exposure, and readiness challenges around data, education, and compliance; whether Pillar Two is already changing business behavior; tax controversy themes in Taiwan, especially transfer pricing, withholding tax, and risk-based audits; and Paulson’s own podcast and its broader finance, economic, and workplace-stress topics.

Taiwan Update: Treaties, Tariffs and Top-Up Tax Turbulence 

Cross-border Tax Talks

# Full Transcript

**Podcast:** Cross-border Tax Talks

## Transcript

[SPEAKER_A] Welcome to Cross-Border Tax Talks, where we discuss the latest trends in international taxation, from Taiwan taxation to the OECD's latest developments. I'm Doug McHoney, PwC's International Tax Services Global Leader. PwC's Pillar Two engine, powered by Beacon, is a game changer for Pillar Two compliance, provision, and modelling calculations. Built on a graph system utilising over 20 years of international tax technology, this cloud-based centralised rules engine is developed by a team of Pillar Two tax experts from around the globe. PwC's Pillar Two engine is currently available as a service and is also available to license. On this week's episode of Cross-Border Tax Talks, we're at PwC's Asia-Pacific Global Tax Symposium in Hong Kong, where I'm excited to welcome Paulson Tseng to the podcast. Paulson is the International Tax Services and Transfer Pricing Leader at PwC Taiwan. He is also the host of the Finance and Tax Cafe podcast. Paulson, welcome to the Cross-Border Tax Talks podcast.

[SPEAKER_B] Thank you for having me.

[SPEAKER_A] It's great to finally have you on.

[SPEAKER_B] Yes.

[SPEAKER_A] So before we dive in, and I promised that I wasn't going to ask you a baseball question, which I won't. But an extremely fun fact about you, at least in my opinion, of course, is that you attended the University of Missouri Columbia.

[SPEAKER_B] We're alumni.

[SPEAKER_A] Yeah, where you received your MBA. As you know, I am a proud third-generation Tiger. My grandfather went there, both my parents went there. Fourth generation, I didn't have kids, but my niece went there, which I'm very proud of.

[SPEAKER_B] Oh my.

[SPEAKER_A] So Paulson.

[SPEAKER_B] Yeah.

[SPEAKER_A] M-I-Z.

[SPEAKER_B] Z-O-U.

[SPEAKER_A] All right.

[SPEAKER_B] Mizzou.

[SPEAKER_A] So this does confirm for any of the doubters.

[SPEAKER_B] We need to do a lot of beers on this.

[SPEAKER_A] So another very important question. What was your favorite restaurant that you remember from your time in Columbia, Missouri?

[SPEAKER_B] So obviously I was a young student at the time. I remember like, you know, a couple friends, they always bring me to the Red Lobster. I'm not sure, I know this is not a Missouri thing, but more Columbia.

[SPEAKER_A] I'm sure the others— Red Lobster is not unique to Columbia, Missouri. That's not really the answer. I had a whole number of different restaurants in my mind that I thought you might come up with, but that is outstanding. That's how you remember your time in the US.

[SPEAKER_B] You know, like a poor student, if you like, right? Of course.

[SPEAKER_A] I will tell you that my favorite restaurant in Columbia is Shakespeare's Pizza. It's very unique. Oh yeah, I've never been there before. Yeah, yeah, okay. And I worked there when I was—

[SPEAKER_B] You did?

[SPEAKER_A] Yeah, an undergrad and law student. And for anybody in Columbia, check out Shakespeare's...

Taiwan Update: Treaties, Tariffs and Top-Up Tax Turbulence

Transcript

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Taiwan Update: Treaties, Tariffs and Top-Up Tax Turbulence

Transcript

Built for investment professionals

Every day you wait, your competitors are findingedge in conversations you're not hearing.

Every day you wait, your competitors are finding
edge in conversations you're not hearing.