Taiwan's Ministry of Finance has announced the issuance of a decree on bilateral and multilateral APAs for transfer pricing. --- The Ministry of Finance released a Decree regarding principles of tax collection authorities concluding cross-border bilateral or multilateral advance pricing arrangements under the Mutual Agreement Procedures of the applicable Income Tax Agreements Today (24th) the Ministry of Finance issued a Decree which stipulates that when tax collection authorities negotiate cross-border bilateral or multilateral advance pricing arrangements (hereinafter referred to as "BAPAs") with the competent authorities of our treaty partners, they may determine the method of examining whether the controlled transactions...