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Taiwan Issues Notice on VAT on Cross-Border Electronic Services Platform

|Approved Changes|Taiwan
Taiwan

Taiwan's Ministry of Finance has issued an English-language notice on the VAT on Cross-Border Electronic Services Platform on the eTax Portal, which was established in order for foreign suppliers of e-services to Taiwan to register and account for VAT on their supplies. Although not covered in the notice, the Portal also provides information regarding income tax obligations of foreign e-service suppliers when deriving income from Taiwan.

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The National Taxation Bureau of the Northern A…

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