On 3 December 2018, the Taiwan Ministry of Finance issued a notice on an updated reference list of Jurisdictions with which Taiwan is able to exchange Country-by-Country (CbC) reports effectively in accordance with existing in force agreements. The list includes Japan, which is newly added (related release), and New Zealand. In respect of MNE groups parented in these countries, the notice provides that local filing in Taiwan is only required if the Taiwan tax authority is ultimately unable to receive a CbC report through exchange, in which case a CbC report must be submitted within one month after receiving a...