How do you calculate the 183 days for APRC?

[emjroc]

Of course this is the condition, but the difference is how they count the year. If you can’t understand what I’m talking about, then please read the topic I created explaining the situation a few days ago:

NIA does not count the 183 days from Jan 1st to Dec 31st

I think they probably are happy professionals come at all. If they leave and come back eventually it’s still a net positive for Taiwan’s tax base. Although I do agree the special rules for professionals are uncalled for