On 26 February 2019, Taiwan's National Taxation Bureau of the Northern Area published guidance on the submission of the Master file and Country-by-Country report by MNEs. --- How do multinational enterprises submit Master File and CbCR? (Taoyuan News) The National Taxation Bureau of the Northern Area ("NTBNA"), Ministry of Finance, indicates that due to the trend of developing global transfer pricing mechanism and improving tax information transparency, on November 13th 2017, the Ministry of Finance amended part of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing, in which it is announced that the multinational...