DM Summary：
Effective from January 1,2017.
Cross-border Electronic Service of Foreign Enterprise

Income tax on cross-border electronic service

Transfer payment to foreign non-platform service provider Withhold tax If the amounts transferred are recognized as income from sources in the R.O.C

Sales to profit-seeking enterprise within the territory of ROC Tax withholder should withhold tax payable at the time of payment

Foreign Platform Operator

Sales to individuals within the territory of ROC, to individuals or profit-seeking enterprises outside the territory of ROC Filing the income tax return by itself or engage a tax agent