Overseas Income: 183 rule and china exemption?

I have been retired since 2011. Now that I received my HK passport and permanent ID, I am thinking of moving back to my place of birth since I am now too old to service military duty and living cost in Taipei are about 1/3 of HK. Right now I live off my dividend and interest income from HK and China. Which is great because HK dividend and interest income isn’t taxed, and china only has a 10% tax on dividend income for H shares and zero for interest.

Now what concerns me is the 2009 tax change that taxes overseas income over six million TWD at flat 20% rate. I am a Taiwan citizen, but should have zero income based in Taiwan.

I have three question if you guys can help

  1. Does the 183 rule apply where if I am not physically in Taiwan I don’t have to pay taxes? I heard that for ARC holders it’s exempt but taiwanese with Hukou it’s not
  2. I know no tax treaty exists between HK & Taiwan and no full treaty exists between China and Taiwan. But someone told me that Mainland Chinese income (not sure if it’s salary or investment/interest) can be excluded from overseas flat tax.
  3. Can anyone recommend a local accountant I can pay to get a proper answer? I know I can use KPMG hk to contact the KPMG taiwan office for an expensive answer, but I have found their solutions are the most conservative and not what the average person should do.

I guess one other way is to just keep my mouth shut, since all of the accounts are opened under my HK id and I can just use my china/HK atm card to withdraw money. I have wasted so much time and money to renounce my US citizenship and live tax free legally, it would suck to go back to having to pay taxes again or try to illegally avoid taxes.

Ignore. Just noticed the CPA ad.

jusregal.com/English.htm