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GT Taiwan Transfer Pricing eBoook
A TP report should include the following contents: background information and industry overview, functional and risk analysis of all transacting parties, evaluation of each controlled transaction based on prescribed rules, selection of comparable parties based on certain criteria, analysis of degrees of comparability, selection of the most appropriate method, disclosure of pricing strategy and other relevant information regarding other participants in the controlled transactions, and determination of whether the controlled transactions are within arm’s length range.
Financial Audit Alert
Starting from FY 2019, non-listed companies with paid-in capital of less than NT$30 million, but with more than 100 employees or annual sales turnover reaching or exceeding NT$100 million, are required to have their financial statements audited by a CPA firm.
Financial Instruments - Financial Officer's guide to avoiding the traps
The guide is intended for Chief Financial Officers (CFOs) of businesses that prepare financial statements under IFRS.
Applying for an Advance Ruling under Article 25 of the Income Tax Act
Qualifying foreign enterprises may apply for an advance ruling under Article 25 of the Income Tax Act, which allows corporate income tax to be assessed based on a deemed profit percentage.
Deferred tax - A Chief Financial Officer's guide to avoiding the pitfalls
Preparation of financial statements under International Financial Reporting Standards (IFRS) requires the application of IAS 12 Income Taxes (IAS 12). IAS 12 is not new. However, for many finance executives, the concepts underlying the computation of deferred tax are not intuitive. IAS 12 takes a mechanistic approach to the computation but also requires significant judgement in some areas. Also, applying the concepts of IAS 12 requires a thorough knowledge of the relevant tax laws. For all these reasons, many Chief Financial Officers (CFOs) find the calculation of a deferred tax provision causes significant practical difficulties.