財政部民國110年12月16日台財稅字第11000061701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2點、第5點、第6點規定，自即日生效
MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 2, 5 and 6 of \"Directions for the Income Taxation of Cross-Border Electronic Services Provided by Foreign Enterprises\" (revised directions take into force from 16th, December 2021)
出處:https://gazette.nat.gov.tw/egFront/detail.do?metaid=128794&log=detailLog
