The CbCR filing rules (1) What is the threshold? The consolidated revenue of the multinational in the previous year reached NTD 27 billion and more. (2) Who must file? i. If UPE is in Taiwan, UPE should submit CbCR. ii. If UPE is not in Taiwan, UPE or the cbCR surrogate parent company must submit to their tax authorities. However, if the CbCR could not be obtained through the information exchange mechanism (e.g. tax agreements.B, information exchange agreements, etc.), the subsidiary of the multinationals (or one of the associated companies) should submit CbRCs to Taiwan. (3) How should it be submitted? Please consult the link (tax.nat.gov.tw) of the e-Filing and Tax Payment Service of the Ministry of Finance, download the e-filing system for Master File and CbCR and install it. There are two ways to submit the CbCR: 1. .