For Immediate Release
Washington, D.C. – January 18, 2026
Contact: 202-547-3686
FAPA Hails Successful U.S.-Taiwan Tariff Negotiations, Urges Action on Double Tax Relief
The Formosan Association for Public Affairs (FAPA) applauds the successful conclusion of the U.S.-Taiwan tariff negotiations on January 15, 2026. The outcome reduces the U.S. reciprocal tariffs on Taiwanese goods to 15%, explicitly ensuring that this rate will not be stacked on top of existing Most-Favored-Nation (MFN) rates, and grants most-favored treatment under Section 232 for semiconductors and related derivative products—thereby placing Taiwan on equal footing with Japan, South Korea, and the European Union as a “most-favored ally.”
FAPA also welcomes the commitment by Taiwan’s semiconductor, electronics manufacturing service (EMS), AI, and energy sectors to invest up to US$250 billion in the United States. This investment commitment is further supported by the Taiwan government’s pledge to provide up to US$250 billion in credit guarantees. In addition, FAPA commends the establishment of the “Taiwan Model,” through which the U.S. has committed to assisting Taiwanese firms in securing essential resources, including land, utilities, infrastructure, tax incentives, and visa programs. FAPA also welcomes the launch of a bi-directional investment mechanism to expand U.S. investment in Taiwan’s “Five Trusted Industries.”
“Aligning Taiwan’s tariff rate with those of other major U.S. trading partners underscores Taiwan’s role as a critical economic partner of the United States,” said FAPA National President Dr. Su-Mei Kao. “This trade deal further solidifies the U.S.-Taiwan strategic partnership within the global supply chain. By leveraging Taiwanese investment and expertise to revitalize U.S. manufacturing and create high-paying jobs, this milestone will also strengthen the economic resilience and national security of both countries.”
Despite these significant gains in tariff negotiations, a critical structural challenge remains in the U.S.-Taiwan economic and trade relationship: Taiwan remains the only top-ten U.S. trading partner without a bilateral tax agreement. A Bloomberg report highlighted that Taiwanese firms face an effective tax rate as high as 51% on U.S. profits—at least 10 percentage points higher than their competitors from South Korea or Australia. The absence of a double-taxation agreement not only erodes the competitiveness of Taiwanese businesses in the U.S. but also leaves U.S. companies investing in Taiwan facing double taxation risks and regulatory uncertainty.
“This disparity is why FAPA has persistently advocated for the U.S.-Taiwan Expedited Double-Tax Relief Act since 2024,” Dr. Kao noted. “The bill passed the U.S. House on January 15, 2025, with an overwhelming bipartisan vote of 423–1. To advance the Senate companion, FAPA launched a nationwide grassroots petition campaign in March 2025, mobilizing over 1,100 supporters and generating more than 2,200 letters to the Senate. At our FAPA National Advocacy Conference last September, 112 advocates from 24 chapters across 16 states met with more than 130 congressional offices to push for this vital legislation.”
Dr. Kao concluded, “If the U.S.-Taiwan Expedited Double-Tax Relief Act is passed by Congress and enacted into law, it will create a multiplier effect alongside the success of the recent tariff negotiations, significantly reducing the tax burden on Taiwanese enterprises and employees in the United States. We urge the Senate to capitalize on this strong momentum and pass the bill without delay.”
FAPA 肯定美台關稅談判成果，呼籲加速推動雙重課稅減免
台灣人公共事務會（FAPA）對 2026 年 1 月 15 日台美關稅談判取得圓滿成功表示高度讚揚。此次談判結果使台灣商品之對等關稅調降至 15%，且明確不與原「最惠國待遇」（MFN）稅率疊加，並取得半導體及相關衍生產品在「232 條款」下的最優惠待遇，使台灣與日本、韓國及歐盟同享「最優惠盟國待遇」。
FAPA 亦歡迎台灣半導體、電子專業製造服務（EMS）、AI 及能源產業承諾高達 2,500 億美元的對美投資，以及台灣政府以信用保證方式支持金融機構提供最高 2,500 億美元的融資授信額度。此外，FAPA 亦肯定「台灣模式」的確立，由美方承諾協助台灣企業取得土地、水電、基礎設施、與簽證計畫等必要資源；同時建立台美「雙向投資機制」，擴大美方投資台灣「五大信賴產業」。
FAPA 總會長林素梅博士表示：「將台灣的關稅稅率與美國其他主要貿易夥伴接軌，凸顯台灣作為美國關鍵經濟夥伴的角色。此項貿易協議進一步確立台美於全球供應鏈的戰略夥伴關係，透過台灣對美投資與專業技術振興美國製造業、創造高薪就業機會，並同步提升雙方經濟韌性與國家安全。」
儘管在關稅談判上取得重大進展，台美經貿結構仍面臨關鍵挑戰：在美國十大貿易夥伴中，台灣是唯一尚未與美國簽署雙邊租稅協定的國家。據《彭博社》（Bloomberg）報導指出，台灣企業在美國利潤之實質稅率高達 51%，相較於已簽署協定的韓國或澳洲之企業，其稅負成本高出至少 10 個百分點。缺乏台美租稅協定不僅削弱在美台商的競爭力，也使來台投資的美國企業必須承擔雙重課稅風險與法規不確定性。
林會長指出：「正因為這種不平等待遇，FAPA 自 2024 年以來便持續積極倡議《美台雙重課稅快速減免法案》。該法案已於 2025 年 1 月 15 日在美國眾議院以 423 票對 1 票的壓倒性兩黨支持通過。為了推動參議院的對應法案，FAPA 於 2025 年 3 月發起了全美草根請願行動，動員超過 1,100 名支持者參與，並向參院發出超過 2,200 封請願信。此外，在去年 9 月舉行的 FAPA 全國倡議大會上，更有來自 16 個州、24 個分會的 112 名倡議者，與 130 多個國會辦公室進行會晤，為此關鍵法案全力奔走。」
林會長總結道：「若《美台雙重課稅快速減免法案》能順利由美國國會通過並生效成為法律，將能與此次關稅談判成果產生乘數效應，大幅減輕赴美投資台商與台籍員工的稅務負擔。我們敦促參議院善用此一強勁勢頭，毫不拖延地通過該法案。」
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