The rule seems to indicate the following: For the foreigner, if their income is paid and borne by the offshore company and they stay in Taiwan for less than 90 days in a taxable year, the income earned from working abroad is not taxed in Taiwan.
Taxable year is defined as January 1 to December 31.
I am working for a US company, but am in Taiwan currently to be with family and away from COVID. I am paid in US dollars in a US based account with no financial accounts here in Taiwan. Does that rule above mean, as a hypothetical, I could stay 89 days in 2020 and then another 89 days in 2021 consecutively and still be in accordance with the rule above whereby any income earned from working abroad is not taxed in Taiwan? For example, October 10 to December 31 (less than 90 days in calendar year, so not taxed) + January 1 to March 10 (less than 90 days in calendar year, so not taxed).
Seems to be a big loophole, but wondering if anybody has ever thought about this? Or is my thinking inaccurate? Would love to hear from the experts.