Taxation

Tax Policy

Compal upholds the principles of sustainable corporate operations and innovative transformation, fulfills its corporate social responsibilities, promotes local economic development, and is committed to regulatory compliance in order to implement sound tax governance and risk management.

• Compal complies with the tax laws and regulations, as well as the legislative intent, of the countries and jurisdictions in which it operates to ensure effective tax governance and oversight.
• Tax considerations are incorporated into major operational decision-making processes, and investment structures and transaction models are carefully evaluated to ensure compliance with economic substance requirements and legitimate business purposes.
• The Company does not use tax havens for tax planning purposes aimed at tax avoidance, nor does it intentionally shift profits to low-tax jurisdictions.
• Compal follows the transfer pricing guidelines issued by the Organization for Economic Co-operation and Development (OECD) to ensure that related-party transactions comply with the arm’s-length principle and applicable transfer pricing regulations.
• Tax information disclosures comply with relevant laws, regulations, and standards to ensure transparency.
• The Company maintains relationships of mutual respect and constructive engagement with tax authorities.

For further information on related tax policies and management guidelines, please refer to the official website of Compal Electronics, Inc.: COMPAL ELECTRONICS INC. Tax Policy and Management Guidelines

Tax information for 2024~2025

Consolidated Business Report of Affiliates

Y2024 Report

Y2025 Report