Tax on Hong Kong earnings?

I hold a Taiwan ARC (not permanent) through marriage, and my wife and I have lived in Hong Kong the last 2 years. We plan to come back to Taiwan next month and stay around 5 months. We’re having a baby in April.

I’m a Hong Kong employee of a US company and my salary is paid in Hong Kong. The company is okay with me spending so much time in Hong Kong this year because I’ll be working remote for 2 months, then taking 3 months off (paid) for parental leave. They haven’t said anything to me about taxes so I assume they’ll just keep paying me in Hong Kong as normal.

Since I’ll be in Taiwan just under 183 days, but over 90 days, am I liable for any taxes in Taiwan on my Hong Kong income?

Also worth mentioning is that my ARC expires in mid Feb. I was planning on extending it another 3 years right when I get back to Taiwan (i.e. just before it expires). Should I not do this?

Tax liabilities depend on how many days you spend in Taiwan, not what your immigration status is. So not renewing the ARC won’t change anything.