Taiwan finance ministry announces new APA guidelines
October 22, 2007
The Taiwanese finance ministry issued new guidelines for advance pricing agreements (APAs) at the end of September. Deloitte partners Eunice Kuo and Lucia Tung report from Taipei
The original TP guidelines were issued on December 28 2004 and took effect the same day. Under the new guidelines, the criteria for companies to meet APA application are as follows:

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