法律與法規命令
1.
A comprehensive business overview, including history, a detailed description of business activities and business strategies pursued by the enterprise, analysis of industry and economic conditions, major competitors, and analysis of economic and legal factors that affect transfer pricing, as well as an indication whether the enterprise has been involved in or affected by business restructuring or intangible transfers in the present or immediately past year and an explanation of those aspects of such transactions affecting the enterprise.2.
A description of group organization and management structure, including the management structure and organizational chart, a description of the individuals to whom local management reports and the countries in which such individuals maintain their principal offices, register of directors, supervisors, and managers and data of change one year before and after the current year.3.
Summaries of Controlled Transactions, including:(1)
A description of the types of major transactions and their backgrounds, including procedures, dates, transaction subjects, quantities, terms of sale, contract clauses and purposes of the assets or services of the transactions. The description shall explain the sale or use and benefits concerned.(2)
The parties involved in each type of Controlled Transactions and the relationship amongst them.(3)
The amount of payments and receipts for each type of Controlled Transaction involving the enterprise broken down by country or jurisdiction of the payor or recipient.(4)
Copies or their abridged versions of all material intergroup agreements concluded by the enterprise.4.
Controlled Transaction analysis:(1)
An analysis on the function and risk of each party involved in the Controlled Transaction, including any changes compared to prior years.(2)
A description of an instance complied by the principle of Article 7.(3)
Comparability analysis, a description of comparables and comparable uncontrolled transactions selected by the principle of Article 8, and related information thereof.(4)
Risk analysis by the principle of Article 8-1.(5)
An analysis on the most appropriate Arm's-length Method determined in accordance with Article 9.(6)
An estimation of whether the allocation of profits in the Controlled Transaction is at arm’s length while the Business Restructuring is involved, in accordance with Article 9-1.(7)
An estimation of whether the allocation of profits in the Controlled Transaction is at arm’s length where the transaction of Intangible Assets is involved, in accordance with Article 9-2.(8)
A description of the tested party and the most appropriate Arm’s-length Method selected, the reasons for this selection, and an explanation of why alternative methods were not selected.(9)
Transfer Pricing method of related parties for conducting controlled transactions and relevant data.(10)
The conclusion of measurement of the method selected by the most appropriate method including the information of selected comparables and comparable Uncontrolled Transactions (including profit level indicators), and the source of such information, the adjustments made to eliminate the difference of factors and assumptions prescribed in Subparagraph 1 of Article 9, assumptions used, arm’s length range, the result of the conformation of the arm’s length and the adjustments based upon the results of the arm’s length transactions, as well as a summary of financial information used in applying the Arm's-length Method. An explanation of the reasons for performing a multi-year analysis under the proviso of Item 1, Subparagraph 4 of Article 7.(11)
A copy of existing unilateral advance pricing agreements and any advance rulings concerning cross-border income distribution with other countries or jurisdictions, and which are related to Controlled Transactions described above.5.
Statements and consolidated reports of the Affiliated Enterprises and other materials as required pursuant to Article 369-12 of the Company Law.6.
Other documents in relation to related parties or controlled transactions, which may affect pricing, if any.