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Article NO. Content

Title:

Offshore Banking Act  CH

Amended Date: 2016.12.28 
Article 14 Sales revenue of offshore banking branches shall be exempt from business tax; however, the sales revenue of offshore banking branches derived from the sales to natural persons, juristic persons, government agencies and financial institutions within the territory of the ROC shall be subject to taxation or exemptions as stipulated in the Value-added and Non-value-added Business Tax Act.