Income Adjustments for Cross-Border Bilateral or Multilateral Advance Pricing Arrangements

Type

Journal

Author

Hsu, L.; Shie, J.R.

Country

Chinese Taipei

Published Date

October 21, 2021

Issue

International Transfer Pricing Journal 2021 (Volume 28), No. 6

DOI

https://doi.org/10.59403/3f04z4g

Document

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In line with international tax trends, a new decree announced by the Ministry of Finance of Chinese Taipei grants flexibility for income adjustments for cross-border bilateral or multilateral advance pricing arrangements.

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Income Adjustments for Cross-Border Bilateral or Multilateral Advance Pricing Arrangements