Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing
Chapter 3【Arm's-length Methods】 Article 10
The applicable Arm's-length Methods in connection with the transfer and use of Tangible Assets include the following:
1. Comparable Uncontrolled Price Method.
2. Resale Price Method.
3. Cost Plus Method.
4. Comparable Profit Method.
5. Profit Split Method.
6. Other Arm’s-length Methods approved by the MOF.