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Update - Taiwan CbC Report, Master File, and Local File Documentation Requirements

|Proposed Changes|Taiwan
Taiwan

As previously reported, Taiwan has launched a public consultation on amendments to its transfer pricing rules to introduce Country-by-Country reporting, Master file, and Local file documentation requirements. Additional details of the planned requirements are as follows:

CbC Report

  • The CbC reporting requirement will apply for ultimate parent entities resident in Taiwan, as well as non-parent constituent entities resident in Taiwan if standard secondary local filing conditions are met: ulti…

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