法律與法規命令

Tax Act：

Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing<br> Article　28

Content：

An advance pricing arrangement shall specify the following contents:

Related parties to the arrangement;

Controlled Transactions and their period for concerned related parties;

Assumptions affecting the pricing policy;

Pricing policy and Arm’s-length method adopted;

Terms of the arrangement, effective period and its effect;

Obligation of the Applicant, including the provision of annual report and impact report in accordance with Article 29 hereof, the retention of documents and reports set forth in Article 24 hereof, and the notice of change to factors affecting the transaction result in accordance with Article 31 hereof;

The treatments of breaching of the arrangement;

Amendments to the arrangement;

The approach and procedure of dispute settlement; and

10.

Other specific provisions.

Update：2021-03-23

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