財政部民國110年12月16日台財稅字第11000061700號

修正本部107年1月2日台財稅字第10604704390號令第5點第1款外國營利事業跨境銷售電子勞務課徵所得稅相關規定

MINISTRY OF FINANCE Order is hereby given, for the revision on Subparagraph 1 of Paragraph 5 of the interpretive rule documented as Tai-Tsai-Shui-Tzu No. 10604704390, which stipulates relevant rules for a levy of income tax on cross-border transactions of electronic services by foreign profit-seeking enterprises