Taiwan's Ministry of Finance has issued a notice on calculating withholding tax on cross-border electronic services using the net profit ratio and the domestic profit contribution ratio instead of directly applying the flat withholding tax rate to the total payment.
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Tax Withholders Who Actually Afford Withholding Tax Can Apply for Applicable NPR and DPCR of Cross-border Electronic Services Transactions
The National Taxation Bureau of the Southern Area, Ministry of Finance (hereinafte…