財政部民國110年12月1日台財稅字第11004646940號

核釋「加值型及非加值型營業稅法」第7條規定，營業人提供電子資料代管服務予外國事業取得外匯收入適用零稅率

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 7 of \"Value-added and Non-value-added Business Tax Act\", which stipulates that zero rate of business tax applies to foreign exchange incomes earned by a business entity through providing electronic data hosting services for foreign enterprises, institutions, groups or organizations that have no fixed place of business within the territory of the R.O.C.