2023-08-03Guide to Taiwan Anti-Tax Avoidance Measures
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(i) The enterprise does not enjoy tax exemption benefits or does not utilize more than NTD 2 million in tax credits for a particular year; or (ii) The enterprise does not have more than NTD 8 million in loss carry forwards for the preceding 10 tax years to reduce income tax or retained earnings tax; or (iii) The enterprise does not have transactions with overseas related parties (whether companies or individuals) or transactions with overseas affiliated companies. |
Methods |
Transfer |
Transfer |
Services |
Use of Funds |
Comparable Uncontrolled Price Method |
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Comparable Uncontrolled Transaction Method |
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Resale Price Method |
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Cost Plus Method |
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√ |
Comparable Profit Method |
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Profit Split Method |
√ |
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Other Methods approved by the MOF |
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