The corporate income tax base for non-resident enterprises with a branch or PE in Taiwan is the Taiwan sourced income of the business. A deduction is available for the head-office expenses which computing the taxable profits of the branch. (See Para 6.5 for more details).
Non-resident enterprises with no PE in Taiwan are subject to withholding tax on their Taiwan sourced income.
The Belarus Ministry of Taxes and Duties has published guidance to clarify the obligation to calculate and pay VAT (reverse charge) on acquisition...
Ecuador's Internal Revenue Service (SRI) has issued Resolution No. NAC-DGERCGC23-00000002, which sets out the coefficients for presumptive tax ass...
On 1 February 2023, Turkey's Revenue Administration announced the publication of the Accommodation Tax Guide, which includes explanations and exa...
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