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How is the income tax payable of a profit-seeking enterprise whose head office is outside the ROC calculated?
If a profit-seeking enterprise whose head office is outside the territory of the ROC has a fixed place of business or business agent located inside the territory of the ROC, the fixed place of business or business agent shall keep separate accounting books and its profit-seeking enterprise income tax shall be assessed accordingly.

Issued:Taxation Administration,Ministry of Finance,R.O.C Release date:2013-06-26 Last updated:2019-08-12