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What is the tax treatment on TSMC's ADS dividends?
Dividends declared out of retained earnings are subject to a 20% withholding tax for non-residence shareholders payable to Taiwan tax authorities.
For example, the cash dividends to be distributed in 2009 are declared out of retained earnings, so they are subject to a 20% non-residence withholding tax. Please consult your tax advisor for information or advice regarding U.S. taxation pursuant to applicable provisions of the U.S. Internal Revenue Code.
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