To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States.

Accounting and auditing Administrative law and regulatory procedures Asia Athletes Congressional oversight Department of the Treasury Foreign and international corporations Foreign property Immigration status and procedures Income tax rates Interest, dividends, interest rates Securities Service industries Taiwan Tax administration and collection, taxpayers Taxation Taxation of foreign income U.S. and foreign investments Wages and earnings +16...