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Home > Tax Reform > Anti-tax Avoidance Rules > Three-tiered TP Documentation
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Anti-tax Avoidance Rules

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Three-tiered TP Documentation
No. Title Publish time
1 OECD Website for Action 13 Country-by-Country Reporting 2022-06-22
2 List of All Constituent Entities of the MNE Group Table 2021-12-24
3 Country-by-Country Report Table 2021-12-24
4 Article 21, 21-1, 22, 22-1 and 33 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing 2019-01-23
5 The reference list of Jurisdictions with which the Republic of China (Taiwan) is able to exchange Country-by-Country Reports effectively in accordance with the existing Agreements in force 2019-01-23
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(Total 1 Page，5 Data)

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