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Transfer Pricing
Taiwan Transfer Pricing BEPS
Taiwan’s Ministry of Finance has announced that it will require taxpayers who meet certain criteria to prepare three layers of transfer pricing documentation.
Taiwan Transfer Pricing BEPS
International tax systems continues to evolve, aiming to tackle concerns over base erosion and profit shifting (BEPS) and perceived international tax avoidance techniques performed by high-profile multinationals. The OECD’s Action Plan and recommendations on BEPS have greatly influenced how Taiwan intends to shape its transfer pricing regime.
Tax
BEPS: Businesses call for clarity
Three quarters of business leaders would pay more taxes in exchange for greater clarity from authorities on what is acceptable. And while few expect a global agreement any time soon, the majority would like to see their governments take unilateral action to help achieve this aim.
Tax
BEPS - Country by Country Reporting
Effective management of country-by-country reporting is going to require a new way of looking at transfer pricing