Taiwan's Tax Administration has published a release setting out the thresholds for the new Country-by-Country (CbC) report and Master file requirements, which apply from 2017 ({News-2017-11-16/A/2-previous coverage}). Master File Threshold The Master file requirement applies if an MNE group entity resident in Taiwan meets a TWD 3 billion annual revenue threshold and cross-border related-party transactions meet a TWD 1.5 billion threshold. Where both thresholds are met, the Taiwan resident entity must submit a Master file unless there are multiple group entities resident in Taiwan and another entity has been designated to submit. CbC Report Threshold For CbC reports, the reporting...