Cross-Border Services Rules for VAT
碩士 === 國立臺灣大學 === 法律學研究所 === 101 === The VAT system of the place of taxation shall reflect the destination principle and neutrality principle. Taiwan’s Value-added and Non-value-added Business Tax Act relies on services relating to export, or provided in Taiwan but used in a foreign country as crite...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2013
|
Online Access: | http://ndltd.ncl.edu.tw/handle/21858003738244336587 |