Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals Article 2

The term "foreign specialist professional" in these Regulations shall refer to a foreign professional who possesses specific expertise needed by the Republic of China (hereinafter referred to as "the State") in science & technology, digital economy, the economy, education, culture & the arts, sports, finance, law, architectural design, national defense, environmental protection, biotechnology, and other fields, as announced by the central competent authorities, or who has been recognized by the National Development Council in consultation with the central competent authorities as possessing specific expertise pursuant to Subparagraph 2, Article 4 of the Act.The term "professional work" in these Regulations shall refer to the work set forth in Subparagraph 4, Article 4 of the Act.