Staying less than 183 days; how to pay taxes on dividends?


I’m staying in Taiwan less than 183 days this year. I will pay 20% taxes for my monthly income from abroad, but I’m confused if I also need to pay taxes on dividents I receive from foreign companies whose stocks I own.

I found the following definition from local government web pages: “Dividends distributed by companies incorporated and registered in accordance with the Company Law of the Republic of China and by foreign companies authorized by the Government of the Republic of China to operate within the Republic of China.”

OK, so only ROC companies are included in the definition, which rules out European and US companies I have in my stock portfolio. But what about companies in Hong Kong? Does ROC definition include mainland China and HK as well, or is it strictly limited to Taiwan in this context?