Shared contracts across Taiwan entities

Groups with a billing entity in Taipei and a delivery entity elsewhere often discover mid-audit that each controller recognised the same customer differently. One booked the full subscription on invoice; the other recognised service revenue as hours were delivered. Consolidation then required awkward eliminations.

Start with the customer promise

Ignore intercompany invoices for a moment. What did the customer buy, and who transfers control of that service? Recognition should follow that answer. Intercompany charges are a separate question about cost recovery, not a second licence to accelerate revenue.

Practical alignment

Hold a short workshop with both controllers, the shared contract sample, and last quarter’s consolidating entries. Agree on timing rules in writing. The memo does not need to be long; it needs to be specific enough that next quarter’s close does not reinvent the debate.