Taiwan's Ministry of Finance has issued a notice to remind taxpayers of the upcoming deadline for the submission of the Master File and CbC Report for 2023. --- Reminder for submitting Master Files and Country-by-Country Reports: December 31 is just around the corner The Ministry of Finance states that in order to strengthen tax information transparency, the "Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing" was amended in 2017 to introduce the three-tiered transfer pricing documentation, including Master Files and Country-by-Country (CbC) reports. From fiscal year 2017, the profit-seeking enterprises that meet the conditions stipulated...