You might be right. It looks like Taiwan is adopting the same communist leanings as the USA.
I found this tax infohttp://www.ntat.gov.tw/county/ntat_ch/n ... 9-04-2.jsphttp://www.ntat.gov.tw/county/ntat_ch/n ... 04-2-4.jsp
Q: Who has the obligation to include his or her overseas income in the amount of basic income?
A: Someone who meets both of the following conditions shall include his or her overseas income in the amount of basic income:
(1) He or she is a resident of the ROC, and
(2) His or her filing unit has aggregated both overseas income greater than or equal to 1 million NT dollars (USD $50,000) and basic income greater than 6 million NT dollars (USD $300,000) in one year http://www.ntat.gov.tw/county/ntat_ch/n ... 4-2-10.jsp
10. Q: Is a foreign professional working within the territory of the ROC necessarily required to file his or her overseas income?
A: If a foreign professional working within the territory of the ROC resides or stays for a period of more than or equal to 183 days during a taxable year, whereby such person is considered to be a resident of the ROC, he or she shall include his or her overseas income in the amount of basic income in the annual income tax return from 2010 in accordance with the Income Basic Tax Act.
However, under the condition where the income of a foreign professional is being taxed at a marginal rate of more than 20%, and the amount of income basic tax payable is calculated as in Situation 2 of Q8, although he or she has overseas income, the possibility of he or she being required to pay basic tax should be significantly reduced.
I am nowhere near earning USD $50,000 in non-salaried income and there is no way I am going to earn USD $300,000 in a year from my salary and any potential rental income. So legally speaking, I fall within the exemption limits.
But honestly, how is Taiwan going to know if you don't report rental income from a house outside the Taiwan?