Can a company deduct the cost of a foreign subscription service?

Not sure if anyone knows but can one give some form of receipt for a subscription service . I ask because I have a hk company , with rep office in taiwan , but I know you can not invoice for goods etc , eg … it can’t trade . Can I supply an invoice from hk company ? I guess they purchaser would not be able to claim tax back … but could claim against profit , as a cost . Just want to be legal . Setting up another company in taiwan is an option but at a cost . Thanks for any input

Yes, you can. However, for many kind of services you or the purchaser would need to pay withholding tax, which is usually 20%.

In many cases this is the easier way if you have a lot of Taiwanese customers.