關於「Withholding agent」標籤，搜尋引擎有相關的訊息討論：

Taiwan - Corporate - Withholding taxes2021年8月25日 · The rate in all other cases is 20%, unless reduced under a tax treaty. Royalties received by foreign enterprises that are specially approved in ...缺少字詞： gl= | 必須包含以下字詞：gl=Tax Treatment of Business Expenses (GL) - IRAS2021年10月2