Taiwan Consulting on CbC, Master File, and Local File Documentation Requirements
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…
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