Taiwan (TW)

Jurisdiction Overview

IDQuestionAnswer
434 *CBCR Aggregates: Are global country-by-country reporting aggregates pursuant to OECD BEPS Action 13 (Annex III of Chapter V, pages 29-30) of all multinational corporate groups with domestic headquarters, published in a timely fashion online for free? No
 Data Date: 2019

Notes

 
Taiwan's Ministry of Finance has noted: "Taiwan has published statistics about the multinational enterprise groups whose ultimate parent entities are tax residents of Taiwan with an obligation to file the Country-by-Country Report online for free. We will update this information regularly." (Correspondence with Taiwan's Ministry of Finance, 28.12.2019). However, the statistics only include the number of multinational enterprises that are tax residents of Taiwan and are subject to CBCR. These statistics do not include aggregates pursuant to OECD BEPS Action 13 (Annex III of Chapter V, pages 29-30).

Sources

Correspondence with Taiwan's Ministry of Finance, 28.12.2019.
 
https://www.dot.gov.tw/en/home.jsp?id=244&parentpath=0,114,239.