According to recent reports, Taiwan's Ministry of Finance (MoF) is currently considering changes in the taxation of e-commerce and transfer pricing documentation requirements based on the outcomes OECD BEPS Project Actions 1 and 13 respectively.
Regarding the digital economy (Action 1), the MoF is considering a number of options, including:
- Treating a non-resident as having a fixed place of business in Taiwan if it is engaged in e-commerce in the country, even if it has no physical presenc…