Any of the following is a business entity:
1. A profit-seeking enterprise owned by the private sector, government, or jointly owned by both.
2. A nonprofit-seeking enterprise, institution, organization, or association which sells goods or services.
3. A foreign enterprise, institution, group, or organization which has a fixed place of business within the territory of the R.O.C.
4. A foreign enterprise, institution, group, or organization having no fixed place of business within the territory of the R.O.C., but which sells electronic services over the internet or other digital network to an individual in the territory of the R.O.C.