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財政部賦稅署-法規查詢主題專區

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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
Article 30
Content:
For the transactions conducted in compliance with the terms of the agreement during the effective period of Advance Pricing Arrangement, the tax collection authorities shall assess the taxable income in accordance with the Arm's-length Method and the result described in the arrangement. In the event that there is a violation or incompliance with the terms of the arrangement, the tax collection authority is entitled not to follow the terms stipulated in the arrangement and conduct an investigation in accordance with these Assessment Regulations.
The arrangement shall be deemed void retroactively if the Applicant conceals material matters, provides misleading information, or is involved in fraud or unlawful conducts.
 Update:2018-04-24

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