11 Mar 2025
In addition to the Transfer Pricing Audit Regulations,the following two tax rulings play an important role in transfer pricing practice in Taiwan.
11 Mar 2025
The Taiwan Government amended the Statue for Industrial Innovation (also known as SII) towards end of 2019 hoping to achieve national objectives.
30 Jun 2021
Article 1 of the Value Added and Non-Value Added Business Tax Act states
19 Mar 2021
“Grant Thornton Taiwan is driven by a simple ambition: to be recognized as the obvious best choice for dynamic businesses seeking to expand their operations in Taiwan and throughout Asia. Get to know Grant Thornton
01 Dec 2019
The Taiwan Government amended the Statue for Industrial Innovation (also known as SII) towards end of 2019 hoping to achieve national objectives.
25 Feb 2019
Taiwan passed a significant amendment to the Company Act which officially came into effect on 1 November 2018.
25 Feb 2019
“Grant Thornton Taiwan is driven by a simple ambition: to be recognized as the obvious best choice for dynamic businesses seeking to expand their operations in Taiwan and throughout Asia.
25 Feb 2019
A TP report should include the following contents: background information and industry overview, functional and risk analysis of all transacting parties, evaluation of each controlled transaction based on prescribed rules, selection of comparable parties based on certain criteria, analysis of degrees of comparability, selection of the most appropriate method, disclosure of pricing strategy and other relevant information regarding other participants in the controlled transactions, and determination of whether the controlled transactions are within arm’s length range.
03 Jan 2016
Asia Pacific is the engine room of the global economy. GDP growth across the region outstrips the West; while the vast majority of European and North American economies are forecast to grow by less than 2% in 2016, many of those in Asia Pacific are looking for at least 3% growth and in some cases more. And while the Chinese economy cools, increasing economic cooperation between its neighbours has the potential to offset this.
03 Jan 2016
Fees from international students offer an incredible boost to Higher Education Institutions’ (HEI) financial results. With some gaining as much as 30% of their income from this rapidly growing market – worth £20 billion overall.1 So institutions are increasingly competing for a share.