財政部民國112年10月13日台財稅字第11204568352號

修正「外國營利事業跨境銷售電子勞務課徵所得稅作業要點」第10點規定，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 10 of \"Directions for the Income Taxation of Cross-Border Electronic Services Provided by Foreign Enterprises\" (revised directions take into force from 13th, October 2023)