I'd like to clarify a few things.
1. I am not a freelancer, I just design, code and sell my own applications. For example "Angry Birds" on Iphone and Android. Although I did NOT make angry birds, that is an example of what I do. I just make games and apps for smart phones specifically android.
Also I was reading the taiwan tax law
law.moj.gov.tw/Eng/LawClass/LawA ... e=G0340003
Article 2 partially states: "For any individual having income from sources in the Republic of China, consolidated income tax shall be levied in accordance with this Act on his income derived from sources in the Republic of China."
Article 3 partially states: "For any profit-seeking enterprise operating within the territory of the Republic of China, profit-seeking enterprise income tax shall be levied in accordance with this Act.
For any profit-seeking enterprise having its head office within the territory of the Republic of China, profit-seeking enterprise income tax shall be levied on its total profit-seeking enterprise income derived within or without the territory of the Republic of China;"
As my business head office isn't in ROC, also my business model is not as rigid as the Taiwanese system would like it to be, I don't need to be in Taiwan to make apps and sell them, I can be anywhere with an internet connection really, but I do like Taiwan and would like to be here legally.
That is the main reason for my question since I have dealt with Taiwanese Government agencies before and if something seems like someone will have to think for themselves its usually a problem and so I'm trying to get on this early before I find time is running out where they can stall till my time is up.