Taiwan: Amendments to transfer pricing rules

Taiwan: Amendments to transfer pricing rules

The Ministry of Finance announced amendments to the transfer pricing rules governing non-arm’s length transactions of profit-seeking enterprises.

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The amendments—coming 10 years after the promulgation of the transfer pricing assessment rules—are made in response to international trends and aim to enhance audit effectiveness, to simplify the advance pricing agreement (APA) application procedures, and to reduce double taxation risk of multinational enterprises.

The transfer pricing rules specifically include provisions relating to business restructuring.

Read a March 2015 report [PDF 161 KB] prepared by the KPMG member firm in Taiwan: Amendments to Transfer Pricing Rules

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