Taiwan’s Executive Yuan has published an English-language release from the National Taxation Bureau of Taipei clarifying the requirements for domestic businesses to pay value added tax (business tax) on e-services acquired from non-resident suppliers. From 1 May 2017, non-resident suppliers with no fixed place of business in Taiwan that provide electronic services to domestic individuals (B2C) need to register and account for VAT, but not in respect of supplies made to domestic businesses (B2B) ({News-2017-03-24/A/3-previous coverage}). --- Domestic business entities shall pay the business tax burden in accordance with relevant regulations when purchasing electronic services from offshore electronic services business...