skip to main content

Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

:::
:::

Tax Related Laws & Regulations

Tax Act:
Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm''s-Length Transfer Pricing
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
:::
Print
GoTop