19 January 2018 Taiwan issues income tax guidelines on cross-border e-commerce transactions Following the enactment of Tax Ruling No. 10600549520 on May 1, 2017, Taiwan's Ministry of Finance (the MOF) issued a new tax ruling, No.10604704390 (the Tax Ruling) on January 2, announcing the relevant income tax regulations on the income tax implications to foreign enterprises, institutions, groups or organizations without a fixed place of business in Taiwan that provide e-commerce services to domestic purchasers (FECOs). Document ID: 2018-0139 |
