Taiwan's Ministry of Finance has issued a notice on the differences in paying VAT for individuals and businesses that purchase services from offshore e-service suppliers. --- Differences in Paying VAT for Individuals and Businesses Purchasing Electronic Services from Offshore Electronic Services Suppliers. The National Taxation Bureau of the Southern Area, Ministry of Finance expressed that a foreign enterprise, institution, group, or organization having no fixed place of business within the territory of the R.O.C. (hereinafter referred to as "an offshore electronic services supplier") selling electronic services to domestic individuals should apply for taxation registration and pay the value-added business tax...