According to local regulations as stipulated in Taiwan's Regulations Governing Securities Investment by Overseas Chinese and Foreign Nationals and Procedures for Remittance, FINIs or FIDIs are required to appoint a local Tax Guarantor ("TG") in order to apply for tax reclaims and to guarantee all related taxes that have been paid or withheld prior to repatriating their investment returns, such as dividends, capital gains, related income on fixed financial instruments or any other incomes/earnings derived from their investment transactions as approved by Financial Supervisory Commission, Taiwan. Furthermore, we assist Cross-border e-commerce / offshore electronic services business entities in Taxation Registration Application, Business Tax Filing & Payment and related consultation in accordance with the Value-Added and Non-Value-Added Business Tax Act.