Taiwan Clarifies Business Tax Rules for Cross-Border Digital Service Purchases

Taiwan's Ministry of Finance recently issued a notice outlining the specific business tax declaration and payment requirements for domestic businesses and individuals purchasing cross-border electronic services from foreign suppliers. The specific filing and payment methods depend on the type of purchaser:

• General tax computation business entities: If the purchased services are used for the sale of taxable goods or services, the business tax is exempt, although purchasers must still report …