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Chapter

Title： Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing CH
Category： Ministry of Finance（財政部）
Chapter 1 General Provisions § 1
Chapter 2 Arm’s-length Principle § 6
Chapter 3 Arm's-length Methods § 10
Chapter 4 Documentation § 21
Chapter 5 Advance Pricing Arrangement § 23
Chapter 6 Investigation, Assessment and Related Adjustments § 33
Chapter 7 Supplementary Provisions § 36