Maybe we do want more digital nomads 
Mr. D, a citizen of Country A, was employed by a company in Country B. In 2022, he was assigned by the company to Taiwan to perform specialized technical work and resided in Taiwan for over 300 days during that year. His salary was directly deposited by the company in Country B into his bank account in Country B. Believing that his salary was not sourced from a Taiwanese enterprise and therefore not considered Taiwan-sourced income, Mr. D did not file an individual income tax return. However, since Taiwan and Country B have a tax treaty, the National Tax Bureau obtained information through an exchange of information, revealing that the company in Country B had paid Mr. D a salary equivalent to NT$4 million in 2022. Based on this information, the Bureau assessed additional taxes of NT$681,000 and imposed a fine.
I wonder how much the fine was and whether the Taiwanese government ever actually collected anything.
My understanding is that the fine can be multiples of the amount in arrears.