Taiwan's Ministry of Finance has published a release providing guidance on income tax for foreign e-service suppliers where income from supplying services is derived from Taiwan. --- Three Steps to Master Income Tax on Cross-Border Electronic Services Transactions The Ministry of Finance announced Decree Tai-Cai-Shui-Zi No. 10604704390 on January 2, 2018 with the latest tax registration regime. The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance indicated that this decree provides new procedures for recognizing source income, simplifying calculations of cost and expense deduction, and clarifying the contribution ratio and tax filing method for foreign profit-seeking enterprises...