Taiwan's Taxation Administration has published a notice announcing that the amendment to the VAT Act regarding cross-border electronic services was promulgated by the President on 28 December 2016. The announcement notes that the amendment includes: The addition of the definitions of taxpayer and business entity selling cross-border electronic services; The addition of the requirement for a business entity selling cross-border electronic services to apply for taxation registration with the competent tax authority and file a bimonthly VAT return or appoint a tax-filing agent to handle it; and A penalty on any tax-filing agent failing to file a VAT return and...