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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 5
Content:
The types of transactions governed by the Regulations are as follows:
1. Transfer of Tangible Assets, including sale, exchange, gift or other arrangements;
2. Use of Tangible Assets, including lease, provided as collateral, held, used or occupied by the other party, or other arrangements;
3. Transfer of Intangible Assets, including sale, exchange, gift or other arrangements;
4. Use of Intangible Assets, including license, sub-license, provided for others’ use or other arrangements;
5. Rendering of services, including marketing, management, administration, technology, personnel, R&D, information processing, legal, accounting or other services;
6. Use of Funds, including loans, prepayments, temporary payments, guarantees, payment extension or other arrangements; and
7. Other types of transactions prescribed by the MOF.
 Update:2018-04-24

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