此活动已结束,注册已经关闭。AmCham Taipei中查看更多活动.

活动详情

 為因應國際移轉訂價發展趨勢及符合國際組織檢視標準,提升課稅資訊透明度,有效防杜跨國避稅,我國參酌OECD BEPS行動計畫13最終報告及建議,於106年11月13日修正營利事業所得稅不合常規移轉訂價查核準則,增訂跨國企業應製作「集團主檔報告(Master File)」及「國別報告(Country-by-Country Report)」,完備國際要求之移轉訂價三層文據架構。


 為兼顧跨國企業集團編製移轉訂價文據之遵循成本,參考國際做法、我國國情及外界意見,於同年12月13日訂定跨國企業集團在我國得免送交「集團主檔報告」及「國別報告」之避風港標準。營利事業不符合各避風港標準者,於辦理106年度所得稅結算申報時,應揭露關係人交易資料及跨國企業集團相關資訊、備妥集團主檔報告及移轉訂價報告,並於107年底前送交集團主檔報告及國別報告。


In response to the international transfer pricing trends of enhancing transparency of tax information and preventing cross-border tax avoidance as well as in line with review standards of international organizations, Taiwan amended its "Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing" on November 13, 2017 to incorporate the preparation of Master File and Country-by-Country Report by MNEs with reference to the final reports and recommendations of BEPS Action Plan 13 to accomplish the international requirements for three-tiered transfer pricing documentation.


Furthermore, in order to reduce the compliance cost of multinational enterprise groups in the preparation of transfer pricing documentation, we released the standards of safe harbor for exemption from the submission of a master file and country-by-country report on December 13, 2017, taking into account international practices, our situations, and public views. In the case of a profit-seeking enterprise that does not meet the relevant safe harbor standards, it shall disclose the information of related party transactions and multinational enterprise group as well as prepare local file and transfer pricing report when filing income tax returns, and then submit a country-by-country report before the end of 2018.


*This event will be conducted in Mandarin. 本次活動將以中文進行

演讲嘉宾

  • 宋秀玲 Ms. Hsiu-Ling Sung (財政部賦稅署副署長 Deputy Director-General, Taxation Administration, Ministry of Finance)

    宋秀玲 Ms. Hsiu-Ling Sung

    財政部賦稅署副署長 Deputy Director-General, Taxation Administration, Ministry of Finance

    简介

共享文档

票务信息

Member

AmCham Taipei member representatives only (Luncheon included)

TW$ 1,400
Member Guest & Non-member

(Luncheon included)

TW$ 2,000

Registration and Attendance Policy 活動報名及參加須知

Seats are limited for every event, attendees must register online or by email to secure their seats. You will receive a confirmation email after you successfully sign-up for an event, if not, please contact AmCham Events Team to confirm your registration. AmCham will also send an event details notification to attendee one day before an event. For non-members, your registration is not complete until you are confirmed as paid. Please email or fax the credit card form / bank transfer receipt to complete your registration.

由於每場活動的座位有限,參加活動前請務必事先上網或來信報名,報名成功將會收到一封確認信件,若沒有收到請聯絡商會活動承辦人員確認您的報名是否成功。活動前一天會寄出詳細活動通知給所有報名的來賓。非會員必須要完成付款手續以確認報名完成,請將信用卡刷卡單/匯款收據,傳真或email給活動承辦人員確認您的報名。

Ticket Refund Policy

To cancel without penalty, written cancellation must be received by AmCham 24 hours before the event, or else full Price of the event will be charged. Expense for any guests invited by an AmCham member will be billed to the member’s account directly.
菜单