1. Forms of Capital Contribution The Statute for Investment by Foreign Nationals provides regulations relating to the protection and administration of investments by foreign investors, individuals or enterprises within the ROC. It recognizes four forms of putting up capital: (1) Cash in the form of foreign exchange that is remitted or brought in. (2) Machinery, equipment, or raw materials imported for own use against self-provided foreign exchange. (3) Technical know-how or patent rights. (4) Investment principal, capital gains, net profits, interest or any other income generated as a result of transfer of investment, education of capital, or dissolution/liquidation as approved by the government. 2. Types of Investments There are three types of investment: (1) Investments for establishing a new business or expanding the capital base of an existing business, made individually or in association with other foreign nationals, the ROC government, Chinese nationals, or juridical persons. (2) Purchases of […]