Germany has confirmed completion of its internal procedures for the MLI, enabling its application to tax treaties with the Czech Republic and Japan from 1 January 2026. Germany has deposited its notifications confirming the completion of internal

Taiwan’s Ministry of Finance has outlined documentation requirements for 2024 controlled transactions, allowing certain enterprises to submit alternative evidence instead of a full transfer pricing report. Taiwan’s Ministry of Finance has

Germany is drafting legislation for a 10% tax on major digital platforms like Google and Facebook.  Germany’s Minister of State for Culture, Wolfram Weimer, has announced that the government is preparing draft legislation to introduce a 10%

Taiwan’s Ministry of Finance released new guidance clarifying the tax implications of scholarship-related expenses on 19 May 2025. A foreign company inquired by phone with the National Taxation Bureau about whether they could claim expenses for

In response to the impact of the US “Reciprocal Tariffs” policy on various industries, the National Taxation Bureau of Kaohsiung states that taxpayers who are unable to pay the full amount of tax in a single payment during the income tax return

Taiwan’s Ministry of Finance (MOF) announced that profit-seeking businesses with minor outstanding tax payments may still request to offset profits and losses. This clarification was made by the Ministry on 6 May 2025. The National Taxation