Taxation of overseas income earned outside Taiwan

A foreign company owned by one person in Taiwan gets taxed as a controlled foreign corporation and you should be filing Taiwan corporate taxes for your foreign company. The dividends issued wouldn’t fall under AMT either.

https://www.ntbsa.gov.tw/English/singlehtml/d8c7f4c1ae5846dc987fad1f15278166?cntId=987143e5f71e4424982c836cea6eedef