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Adoption of three-tiered transfer pricing documentation to align with international standards

OECD, Taiwan - April 23 2018 In response to developments in international anti-tax avoidance and information exchange, on November 13, 2017…

Amendments to the Income Tax Act

Taiwan - February 26 2018 On January 18, 2018, the Legislative Yuan approved the Amendments to the Income Tax Act ("Amendments") submitted by the Ministry of Finance. After the…

財政部修正「依所得稅協定提出及受理資訊交換請求審查原則」

Taiwan - August 28 2017 財政部於2017年7月24日以台財際字第10624512120號令修正原本於2016年4月21日訂定發布之「依所得稅協定提出及受理資訊交換請求審查原則」(以下簡稱審查原則)...

Alvin Chen

MOF Amended the "Reviewing Rules for Information Exchange Request

OECD, Taiwan - August 28 2017 In its ruling dated July 24, 2017 (Ref. No.: Tai-Cai-Ji-Zi-10624512120), the Ministry of Finance (the "MOF") amended the "Reviewing Rules for…

Alvin Chen

The Ministry of Finance Promulgated the Regulations Governing the Application of PEM Rule

Taiwan - June 26 2017 To maintain fairness in taxation, Article 43-4 was added to the Income Tax Act ("ITA") in July 2016 whereby any foreign entity with a place of…

Derrick Yang