Taiwan's Ministry of Finance published a release from the National Taxation Bureau concerning the documentation compliance requirements for the allocation of management fees of an overseas head office. --- National Taxation Bureau of Taipei (hereinafter referred to as NTBT) stated that financial statements of the overseas head offices audited by local CPAs and attested by the embassies or consulates of the Republic of China (hereinafter referred to as R.O.C.) or local institutions recognized by government of R.O.C. or certified by foreign tax authorities should be provided if R.O.C. based branch offices declare allocation of management fees paid by the overseas...