Taiwan Explains Tax Treaty Benefits for Foreign e-Commerce Providers Selling to Companies in Taiwan

Taiwan's Ministry of Finance has issued a notice on tax treaty benefits for foreign e-commerce providers selling to companies in Taiwan. The notice explains that Taiwanese companies purchasing electronic services from overseas are generally required to withhold taxes if the income is deemed Taiwan-sourced. However, when the foreign provider is based in a jurisdiction that has signed a tax treaty with Taiwan, they (or their agent) can apply for a reduction or exemption under the treaty by sub…