Platform taxation
- With regard to JCT on the provision of cross-border services, the government is considering measures to ensure appropriate taxation taking into account the regulatory responses in other countries, enforcement issues and the role of platform operators, and the fairness of domestic and foreign competitive conditions.
Revisions to the Electronic Record Retention Law
- Under the Electronic Record Retention Law (ERRL), certain requirements and procedures for electronic record retention would be relaxed to accelerate the transition to electronic record retention, taking into consideration the current circumstances, as well as feasibility and necessity for ensuring proper taxation.
Source Deloitte
