10 October 2016 Taiwan's Executive Yuan releases draft amendments for business tax imposition on cross-border e-commerce transactions Taiwan's Executive Yuan released the draft amendments to the Value-added and Non-value-added Business Tax Act on September 22, requiring foreign e-commerce operators providing services to Taiwanese individual purchasers to register with Taiwan's tax authority and pay business tax in Taiwan. The details of the amendments are still under review; however, once the amendments become effective, foreign e-commerce operators would be subject to registration and return filing requirements. A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details. Document ID: 2016-1716 |
