Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing<br> Article 11
The applicable Arm''s-length Transaction Methods in connection with the transfer and use of Intangible Assets include the following:
1.
Comparable Uncontrolled Transaction Method.
2.
Comparable Profit Method
4.
Income-based Approach.
5.
Other Arm’s-length Methods approved by the MOF.