Taiwan's Ministry of Finance has published a notice to clarify an exemption from the requirement to prepare a transfer pricing report in certain cases where transactions are considered controlled. Taiwan's transfer pricing regulations include several cases/conditions where one enterprise is considered related to (controlled by) another enterprise. One such case is where one enterprise directly or indirectly controls the personnel, finance, or business operations of another enterprise. This may be met through one of several conditions, three of which are specifically addressed in the notice: The production and operation activities of one enterprise is dependent on the patent rights, trademark...