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Article NO. Content

Title:

Taiwan Stock Exchange Corporation Rules Governing the Particulars to be Recorded in Prospectuses for Initial Securities Listing Applications  CH

Amended Date: 2019.07.18 
Categories: Primary Market > Review
Article 11-1     An issuer with mineral rights under the Mining Act and required by Article 22-1 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing to submit a country-by-country report shall disclose in its prospectus that is to be submitted the country-by-country report that its enterprise group last submitted to the local tax collection authority.
    The constituent entities and contents to be included in the country-by-country report in the preceding paragraph are governed by Article 22-1, paragraph 5 of the aforementioned regulations mutatis mutandis.