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Article NO. Content


Offshore Banking Act  CH

Amended Date: 2016.12.28 
Article 14 Revenues of offshore banking branches shall be exempt from business tax; however, the business revenue of offshore banking branches derived from services 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.