New Taiwanese safe harbour ruling and its implications
November 26, 2008
On November 6 2008, the Taiwan Ministry of Finance released the final ruling to the modifications of the safe harbour ruling (ruling number 09704555160). The finalised ruling modifies the conditions which must be met for profit seeking enterprises to prepare transfer pricing contemporaneous documentation
Yishian Lin, Wendy Chiu and Dave Barberi of PricewaterhouseCoopers outline those sections of the safe harbor rule which have been revised. For a complete review of the safe harbor rule, please see Tai-Tsai-Sui ruling number 09704555160 dated November 6 2008 of the assessment rules for non-arm's-length transfer pricing of profit-seeking enterprises, (Taiwan assessment rules).
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