Taiwan
Professional income but, paid by an offshore firm, foreign-source - excluded from regular IIT (5-40%) and routed to the AMT at flat 20%. Foreign income counts only if >= NT$1M and the AMT only bites above a large (~NT$7.5M) exemption, so a sub-threshold earner can effectively pay 0% Taiwan tax, with NHI the main residual cost.
Professional/business income (執行業務所得), ordinary income (no separate CGT). Paid by an offshore firm it is generally foreign-source, routed to the Income Basic Tax (AMT).
Regular IIT 5-40% applies to Taiwan-source income only; foreign-source income falls under the Income Basic Tax (IBT/AMT) flat 20%.
Labor Insurance voluntary for sole professionals with no employees; National Health Insurance mandatory ~5.17% + 2.11% supplementary premium (deductible).
Territorial + AMT: foreign income counted only if >= TWD 1M; IBT = (basic income - ~NT$7.5M exemption) x 20%, payable only to the extent it exceeds regular tax. Verify the exact exemption.
Legal, FSC-classified as a virtual asset (no standalone crypto tax law yet). USDC via an overseas platform is treated as foreign-source income flowing into the AMT track; value on receipt is income.