Senators Unveil Taiwan Tax Plan to Spur Semiconductor Investment

  • Measure would smooth business relations between US, Taiwan
  • China may see bill as step to recognize island’s sovereignty

Semiconductor chips. 

Photographer: Dario Pignatelli/Bloomberg 

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A bipartisan group of US senators introduced legislation that would allow President Joe Biden to sign a tax agreement with Taiwan, addressing an issue that businesses on both sides have pointed to as a barrier for further investment.

Such an agreement would allow the US and Taiwan to stop double-taxing businesses that operate in each place — even as it risks angering China. Double taxation has become a major sticking point in US efforts to attract more Taiwanese investment in semiconductors and other high-tech goods, with Taiwan saying the costs are too high.