The Taiwanese Ministry of Finance Nov. 28 explained, in English, the requirements for submitting master files and country-by-country (CbC) reports for 2024. Topics covered include: 1) the three-tiered transfer pricing documentation process under CbC reporting for profit-seeking enterprises; 2) the Dec. 31 deadline for profit-seeking enterprises to submit master files and CbC reports for 2024; and 3) fines ranging from NT$3,000 (US$96) to NT$30,000 (US$955) for noncompliance. [Taiwan, Ministry of Finance, 11/28/25]
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