Taiwan's Amended Transfer Pricing Assessment Rules

Taiwan's Ministry of Finance promulgated amendments to the country's transfer pricing assessment rules on 6 March 2015. The main amendments are summarized below.

Business Restructuring

Rules are introduced in line with the OECD transfer pricing guidelines in regard to business restructuring. Companies involved in restructuring must now disclose in the annual transfer pricing report whether the restructuring was in compliance with the arm's length principle, and include supporting documenta…