Taiwan : regional tax minimization

Journal
Wong, M. (Michael)
Chinese Taipei
Asia-Pacific Tax Bulletin 2007 (Volume 13), No. 3
FormatPDF
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40
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45
(VAT excl.)

This article considers the ability to structure a local manufacturing subsidiary as toller/consignment contract manufacturer for a principal company and the ability to structure local procurement operations as cost-plus service providers to a principal company.