Taiwan's Ministry of Finance has issued a notice on calculating withholding tax on cross-border electronic services using the net profit ratio and the domestic profit contribution ratio instead of directly applying the flat withholding tax rate to the total payment. --- Tax Withholders Who Actually Afford Withholding Tax Can Apply for Applicable NPR and DPCR of Cross-border Electronic Services Transactions The National Taxation Bureau of the Southern Area, Ministry of Finance (hereinafter "the Bureau") stated that, where a foreign profit-seeking enterprise without a fixed place of business or business agent within the R.O.C. sells cross-border electronic services, for income within...