The Taiwan National Taxation Bureau of the Northern Area has issued an English-language release to clarify the applicable transfer pricing disclosure and documentation thresholds for companies operating less than a full year due to fiscal year change, merger, or acquisition. --- The threshold of disclosing intercompany transactions and providing transfer pricing reports or substitute documentation for an enterprise with fiscal year change, merger, or acquisition The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance, indicates that according to domestic law, when filing tax returns, enterprises should examine if their annual revenue and intercompany transaction amount meet the...