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

Journal
Hsu, L.; Shie, J.R.
Chinese Taipei
International Transfer Pricing Journal 2021 (Volume 28), No. 6
PriceUSD 45

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.