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友善列印
WORD

Amended Article

Title:

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

Amended Date: 2019.11.01 (Articles 3, 6, 16-1 amended,English version coming soon)
Current English version amended on 2019.07.22 
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.