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Taiwan to Require Foreign E-Service Suppliers to Register for VAT

|Proposed Changes|Taiwan
Taiwan

The Taiwan Ministry of Finance (MoF) has announced that it plans to require foreign suppliers of electronic services and content (e-services) to register for value added tax (VAT). Currently Taiwanese consumers are technically required to self-declare and pay any VAT due on online purchases, such as music, videos, games, e-books, etc. Given the increase in online purchases and related compliance issues for consumers, the MoF has determined it will be better to require all foreign suppliers of…

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