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January 22, 2020 Taiwan amends filing thresholds for master file and Country-by-Country report The Taiwan Ministry of Finance published Tax Ruling No. 10804651540 (the Ruling)1 to amend the thresholds for filing of the master file (MF) and Country-by-Country (CbC) report in Taiwan. The Ruling replaces Tax Ruling No. 106047006902 and retroactively applies from taxable year3 2017. MF filing thresholds
CbC report filing criteria A Taiwan enterprise is exempt from filing the CbC report if one of the following criteria is met:
Endnotes
For additional information with respect to this Alert, please contact the following: Ernst & Young (Taiwan), Taipei
Ernst & Young LLP (United States), Taiwan Tax Desk, New York
Ernst & Young LLP (United States), Asia Pacific Business Group, New York
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