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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 31
Content:
During the effective period of Advance Pricing Arrangement, if there is manifest change of the factors affecting the transaction result, including: a change to any key assumptions, the parties involved are no longer associated enterprises or the price should be re-negotiated under the contractual terms, the Applicant shall notify the competent tax authorities within one month from the occurrence of such change, and the competent tax authorities shall, based on the circumstances, take necessary measures, including: negotiate with the profit-seeking enterprise to amend the terms and conditions of the Advance Pricing Arrangement, or void the application of such Advance Pricing Arrangement.
 Update:2018-04-24

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