Some questions about PRC Spouse and ARC

[tando]

Taxes on Foreign investments as a Taiwan resident

So this is making me crazy. I’ve been searching all over the web and I just can’t really seem to get an answer. How does the Taiwanese government tax stocks and/or equities from International sources? For example, an S&P 500 index fund held in an online brokerage account? Are gains and dividends taxed differently? And with them being not Taiwan sourced, I assume you have to arrange to have them taxed at source? All the information that I found so far only quotes that Taiwan sourced stocks are n…