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Schedule 17-4
Lately, not only have big companies but also small and medium sized companies (SMEs)
have expanded their businesses overseas. Under the current situation, even if
SMEs establish overseas subsidiaries and have foreign related transactions, there are many
SMEs which do not attach the "Schedule 17-4" to their corporate tax returns, according to the
tax authority. The "Schedule 17-4" declares the details of foreign related companies such as name,
address, the amount of foreign related transactions and how to decide the transfer price between
foreign related transactions. Many SMEs do not know the existence of "Schedule 17-4" because of their
lack of knowledge. If the "Schedule 17-4" had not been submitted or lacks information, companies might
have inquires by the national tax authorities regarding the "Schedule 17-4". In order to avoid these
inquiries, companies have to prepare the "Schedule 17-4" in advance and as thoroughly as possible.
have expanded their businesses overseas. Under the current situation, even if
SMEs establish overseas subsidiaries and have foreign related transactions, there are many
SMEs which do not attach the "Schedule 17-4" to their corporate tax returns, according to the
tax authority. The "Schedule 17-4" declares the details of foreign related companies such as name,
address, the amount of foreign related transactions and how to decide the transfer price between
foreign related transactions. Many SMEs do not know the existence of "Schedule 17-4" because of their
lack of knowledge. If the "Schedule 17-4" had not been submitted or lacks information, companies might
have inquires by the national tax authorities regarding the "Schedule 17-4". In order to avoid these
inquiries, companies have to prepare the "Schedule 17-4" in advance and as thoroughly as possible.