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Taiwan Enacts Amendments for the Exchange of Information

|Approved Changes|Taiwan
Taiwan

On 14 June 2017, Taiwan's Taxation Administration announced the promulgation (enactment) of amendments to the Tax Collections Act so that Taiwan may coordinate with international standards on information transparency and avoid being categorized as a non-cooperative jurisdiction. Among other changes, the amendments allow the Ministry of Finance to, based on the principle of reciprocity, enter i…

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