進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

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<br> 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 collection authority-in-charge within one month from the occurrence of such change, and the collection authority-in-charge 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:2021-03-23

Back Home TOP
:::
列印
置頂