Introduction to Taiwan Statute for Investment of Overseas Chinese

Basically, the provisions stated in the Statute for Investment of Overseas Chinese are the same as those in the Statute for Investment by Foreign Nationals. The only difference is that after an investor has implemented his investment, he or she receives favorable treatment upon the levy of estate tax on the amount of investment determined by the Investment Commission, as prescribed by the Executive Yuan.

Further reading: Full text of Statute for Investment of Overseas Chinese