Taiwan updates AEOI documents

On 9 October 2019, the Taiwan Ministry of Finance published updated documents with regard to the Automatic Exchange of Information (“AEOI”).

The updated documents include:

  • Information on Tax Identification Numbers including Taiwan’s Tax Identification Code and other identification requirements under tax residency rules (Link-Chinese).
  • Information on various Self-certification and Declaration forms (Link-Chinese).
  • Updated Common Reporting Standard (“CRS”) XML tables and schemas (Link-Chinese).

In addition, also on 9 October 2019, for more information regarding the Automatic Exchange of Information in Taiwan, the Taiwan Ministry of Finance updated their Questions and Answers (“Q&A”) on the implementation of the CRS (Link-Chinese). Questions on what CRS is, how it works and how Taiwan will keep up with the CRS implementation are answered in downloadable files.

It is also possible to view the Taiwanese Automatic Exchange of Information documents in English. Please keep in mind that the English documents may not be as current as the Chinese documents. Should discrepancy due to translation occur, the Chinese version shall prevail (Link).

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