Tax Related Laws & Regulations

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm''s-Length Transfer Pricing
Chapter 7【Supplementary Provision】 Article　36

Content：

The Regulations shall enter into force from the date of promulgation; however, Articles 21-1 to 22-1 and Subparagraph 3 of Article 33 amended and promulgated on November 13, 2017 shall come into force for the fiscal year of 2017. The articles amended on December 28, 2020 shall come into force in fiscal year 2020.

Update：2021-03-24

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

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

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