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Amendments

Title：

Taipei Exchange Rules Governing Information to be Published in Prospectuses for Applications for Trading of Securities on the TPEx  CH

Amended Date： 2023.12.11 (Articles 14 amended,English version coming soon)
Current English version amended on 2022.07.13 
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese

Title： Taipei Exchange Rules Governing Information to be Published in Prospectuses for Applications for Trading of Securities on the TPEx(2019.07.22)
Date：
Article 9-1     Where an issuer owns mineral rights under the Mining Act and is required to prepare a country-by-country report pursuant to Article 22-1 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing, the section on special items to be included (supplementing the provisions under Article 31 of the Prospectus Regulations) shall additionally disclose the most recent country-by-country report submitted by its Multinational Enterprise (MNE) Group to the local tax collection authority.
    The members and contents to be covered in the country-by-country report in the preceding paragraph shall be subject mutatis mutandis to Article 22-1, paragraph 5 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing.