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: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/21858003738244336587 |