Transfer Pricing

An Overview of Taiwan’s Transfer Pricing Regulations

羅 裕 傑 羅 裕 傑

Article 1 of the Value Added and Non-Value Added Business Tax Act states

“business tax, in the form of valueadded or non-value-added tax, shall be levied upon the sale of goods and services within the territory of the R.O.C. as well as upon imported goods.”

 

Jay Lo,Tax Partner , +886 (0)2 2789 0887 Ext. 314

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