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

Journal
Author
Hsu, L.; Shie, J.R.
Country
Chinese Taipei
Published Date
Issue
International Transfer Pricing Journal 2021 (Volume 28), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.