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 2【Arm’s-length Principle】 Article　6

Content：

When filing profit-seeking enterprise income tax returns, profit-seeking enterprises shall evaluate whether the results of their Controlled Transactions are at arm’s-length or determine the arm's-length results of Controlled Transactions in accordance with the Regulations. The Regulations shall also apply when the collection authorities-in-charge conduct investigations and assessments on the Non-arm's-length Transfer Pricing cases.

Update：2018-04-24

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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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