02 Redrawn Lines: How Taiwan's Tax Authority Is Quietly Rewriting the Rules on Cross-Border Service Agreements
Taiwan's National Taxation Bureau has begun applying a materially stricter standard to arm's-length pricing in cross-border service contracts, and US firms operating under legacy intercompany agreements are bearing the brunt of surprise assessments. Understanding the specific audit triggers—and the documentation gaps that invite them—is now a business-critical priority for any American company with a Taiwan footprint.