Since the TPA Ruling includes Customs compliance requirements for imported goods, Taiwan Customs released the “Guidelines on assessing one-time TP adjustment to determine the dutiable value” (the “Guidelines”), which clarifies the customs requirements for taxpayer who would like to make TP adjustment on the imported goods.
Source KPMG
Latest Posts in "Taiwan"
- FINTUA Global VAT Guide for September 2025
- Taiwan Introduces New Tax Rules for Online Sales, Advertising, and Cloud Services
- Regulations for Rental Agencies on Reporting Business Tax Based on Rental Income and Expenses
- Cross-Border Cloud Services: Tax Regulations for Organizations Purchasing from Foreign E-Commerce Platforms
- Ministry of Finance Issues Guidelines for Taxation on Online Content Creators and Platforms
