財政部民國112年10月13日台財稅字第11204568351號

修正本部107年1月2日台財稅字第10604704390號令，有關外國營利事業跨境銷售電子勞務課徵所得稅第6點相關規定

MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 6 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