Taiwan Publishes Notice on Master File and CbC Report Requirements for Constituent Entities of MNE Groups

Taiwan's Ministry of Finance has published a notice on the Master File and Country-by-Country (CbC) report requirements for constituent entities of MNE groups in Taiwan.

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Constituent Entities of Multinational Enterprise Groups Shall Submit Master File or Country-by-Country Report within One Year after the End of the Fiscal Year.

The filing of 2020 income tax return was due at the end of June this year (2021). The National Tax Bureau of the Southern Area indicated that, affiliates of mu…