隨著第一波發佈三層移轉訂價法令之國家的提交期限屆至,跨國企業及台商企業皆如火如荼的準備首年適用的新文據。由於是第一年適用,各國乃至於企業在填寫相關表單及報告時,都有許多疑問及疑義,也因此,許多國家亦同意在第一年展延提交期限,以利企業因應。除已發佈法令之國家外,近期亦有許多國家發佈最新的三層移轉訂價文據法令,如印度、台灣等等,因此本月刊將持續為企業及讀者帶來最新及最實用的國際潮流。
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