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Taiwan's new tax regime for foreign e-service providers

The ECCT's Tax committee hosted a lunch on the subject of Taiwan's new tax regime for foreign e-service providers featuring guest speaker Lynn Chen, Tax Partner at KPMG.  At the event the speaker gave an outline of the new income tax regime, offered some observations on the current implementation approach adopted by the tax authority and shared some insights on practical issues encountered by industry players. The Ministry of Finance recently promulgated a new income tax regime for foreign e-service providers offering services to customers in Taiwan. Besides providing more clarifications on services delivered through various means such as internet downloads, real-time or online intermediary platforms, the new regime also addresses the tax treatments and reporting methods for foreign e-service providers. The new regime will be applicable to income tax and VAT filings starting from 2017. Full story to follow.

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