Taiwan (TW)

Jurisdiction Overview

IDQuestionAnswer
363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? Yes
 Data Date: 2019

Notes

 
According to Taiwan's Ministry of Finance, unilateral crossborder tax rulings are available (TJN-Survey 2019). Advance tax rulings are available for international transactions or investments as set out in the Directions Governing the Application for an Advance Pricing Arrangement by a Profit-seeking Enterprise (IBFD 2019b).

Sources

IBFD 2019b
 
Article 1-1 of Tax Collection Act
 
Art 23. of Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing
 
The Directions Governing the Application for an Advance Pricing Arrangement by a Profit-seeking Enterprise
 
TJN-Survey 2019
 
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0340001
 
http://law-out.mof.gov.tw/LawContentDetails.aspx?id=FL027983&KeyWordHL=
 
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0340019