Taiwan (TW)

Jurisdiction Overview

IDQuestionAnswer
318 *CBCR: Are companies listed on the national stock exchange or incorporated in the jurisdiction required to comply with a worldwide country-by-country reporting standard? No, except one-off EITI-style disclosure for new listed companies.
 Data Date: 2019

Notes

 
in Taiwan, companies with mining rights that will start to trade shares on the public stock market, either over-the-counter market or stock exchange market, are required to disclose a country-by-country report in the prospectus, i.e., to the public. According to Article 11-1 of the Taiwan Stock Exchange Corporation Rules Governing the Particulars to be Recorded in Prospectuses for Initial Securities Listing Applications, amended in July 2019, "An issuer with mineral rights under the Mining Act and required by Article 22-1 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing to submit a country-by-country report shall disclose in its prospectus that is to be submitted the country-by-country report that its enterprise group last submitted to the local tax collection authority. The constituent entities and contents to be included in the country-by-country report in the preceding paragraph are governed by Article 22-1, paragraph 5 of the aforementioned regulations mutatis mutandis."

Sources

Article 11-1, Taiwan Stock Exchange Corporation Rules Governing the Particulars to be Recorded in Prospectuses for Initial Securities Listing Applications, Amended 18.07.2019
 
http://eng.selaw.com.tw/LawArticle.aspx?LawID=FL022575&ModifyDate=1080718