Taiwan (TW)

Jurisdiction Overview

IDQuestionAnswer
421 *Tax Rulings: Are all unilateral cross­border tax rulings (e.g. advance tax rulings, advance tax decisions) published online for free, either anonymised or not? No.
 Data Date: 2019

Notes

 
According to Taiwan's Ministry of Finance, unilateral cross­border tax rulings (e.g. advance tax rulings, advance tax decisions) are not published online for free (TJN-Survey 2019). Indeed, no evidence was found online. The Ministry of Finance further added: "Because advance tax rulings and unilateral advance pricing arrangements are considered rulings for an individual case, tax officials are required to keep such information, related to a specific taxpayer's tax matters, strictly confidential according to Article 33 of the Tax Collection Act. In this regard, we do not publish the details of the advance tax rulings. However, Taiwan exercises exchange of information on a request or a spontaneous exchange basis with its treaty partners which are considered relevant to the above-mentioned rulings in accordance with the provisions of exchange of information provided under its tax agreements." (Communication with Taiwan Ministry of Finance, 27.12.2019).

Sources

TJN-Survey 2019, Communication with Taiwan Ministry of Finance, 27.12.2019.