Tax Related Laws & Regulations

2024/4/25

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Tax Act：

Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm''s-Length Transfer Pricing
Article　13

Content：

The applicable Arm's-length Methods in connection with use of funds include the following:

Comparable Uncontrolled Price Method.

Cost Plus Method.

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

Update：2021-03-24

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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

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