Taiwan's Ministry of Finance has announced the launch of a public consultation on amendments to the country's transfer pricing rules, including the introduction of the three-tiered documentation requirements included as part of BEPS Action 13: Country-by-Country report, Master file, and Local file. The requirements will be based on the OECD guidelines and are to apply from the 2017 fiscal year.
Click the following link for the consultation details (Chinese language). The consul…