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法律與法規命令

Tax Act:
Regulations Governing Assessment of Interest Expenditure on the Debts Owed by a Profit-seeking Enterprise to a Related Party in Accordance with the Condition that the Related Payments Shall Not be Considered as Expenses or Losses
Article 6
Content:
(The Principles of Disposal of a Transfer Pricing Adjustment)
Where a profit-seeking enterprise acquired capital directly or indirectly from the related party and both agreed to exempt payment of interest or other compensations with the nature of interest payment, such capital shall be excluded from the related party debt. In the event that the tax collection authorities have conducted an investigation pursuant to the “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s Length Transfer Pricing” (hereinafter referred to as the "TP Regulations"), and the arm’s-length adjustments have been made to increase the related party’s interest revenue or other revenue with the nature of interest, and at the same time, a corresponding adjustment has been made in the profit-seeking enterprise’s interest expenditure or other expenses with the nature of interest, such capital shall be deemed as related party debt and shall be added to the numerator of the formula regulated in Paragraph 3 of the previous Article, and its interest shall be added to the sum of interest expenditure that shall not be considered as expenses or losses as regulated in Paragraph 1 of the previous Article. When filing its profit-seeking enterprise income tax return, the profit-seeking enterprise and its related parties making an adjustment in accordance with regular business practice pursuant to the TP Regulations shall also apply previous practice.
Where the interest expenditure of the related party’s debts has been adjusted in accordance with regular business practice pursuant to the TP Regulations, the adjusted interest expenditure shall be added to the sum of interest expenditure that shall not be considered as expenses or losses regulated in Paragraph 1 of the previous Article. When filing its profit-seeking enterprise income tax return, the profit-seeking enterprise and its related parties making an adjustment in accordance with regular business practice pursuant to the TP Regulations shall also apply previous practice.
Visitor:2  Update:2018-06-04

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