Taiwan's Ministry of Finance issued a release on 23 November 2020 announcing that Switzerland has been listed as a jurisdiction with which Country-by-Country reports will be exchanged. As such, constituent entities in Taiwan of MNE groups parented in Switzerland will not be subject to secondary local filing requirements for CbC reports for reporting fiscal years commencing on or after 1 January 2019.
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Switzerland is listed as one of the jurisdictions with which Taiwan is able to exchang…