In addition to the Transfer Pricing Audit Regulations, the following two tax rulings play an important role in transfer pricing practice in Taiwan.
- Tax Ruling Tai Tsai Shui 09404587580 (transfer pricing disclosure requirements)
- Tax Ruling Tai Tsai Shui 09404587590 (defining circumstances whereby an alternative supporting document can be used to benchmark related party transactions in lieu of a full transfer pricing study report)
Jay Lo,Tax Partner , +886 (0)2 2789 0887 Ext. 314