The requirement depends on the regulations of each country regarding income from overseas investments. Taking Taiwan as an example, for individuals with overseas income below 1 million, there is no need to report or pay taxes. If the total income exceeds 6.7 million, taxes must be paid, and the income must be reported. For those with income between 1 million and 6.7 million, although no tax payment is required due to the tax exemption threshold of 6.7 million, it is still advisable to complete the reporting procedures.
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