Tax Related Laws & Regulations

2024/4/24

Vistor:96862

:::

:::

Tax Act：

Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm''s-Length Transfer Pricing
Article　11

Content：

The applicable Arm''s-length Transaction Methods in connection with the transfer and use of Intangible Assets include the following:

Comparable Uncontrolled Transaction Method.

Comparable Profit Method

Profit Split Method.

Income-based Approach.

Other Arm’s-length Methods approved by the MOF.

Update：2021-03-23

Back Home TOP

:::

Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

The web supports more than IE10,Chrome,Firefox and other browsers,we recommend using 1024x768 resolution for optimal viewing