The article scrutinizes and discusses the taxation of inbound services rendered by a foreign profit-seeking enterprise from outside of Taiwan for a client or contractual partner located in Taiwan. According to an ordinance issued by the Taiwanese Ministry of Finance and titled 'Principles for the Determination of the Income Source Origin in Art. 8 Taiwanese Income Taxation Act' (Order No. 09804900430 of 9/3/2009) remuneration for such services shall be deemed and treated as domestic income pursuant to Art. 8 (3) Taiwanese Income Tax Act. Unlike the Ministry of Finance the Supreme Administrative Court's Presiding Judge's Committee held in a recent resolution that the remuneration for such services shall be taxable pursuant to Art. 8 (9) Taiwanese Income Tax Act. The article assesses both legal approaches. Its findings show that both interpretations are prone to increase the likelihood of double taxation, a result which is commonly regarded undesirable in international taxation. Therefore, the article proposes a legal interpretation that is orientated towards and in line with the widely used OECD model convention approach.