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Legislative History

Title: Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing CH
Announced Date: 2004-12-28
Amended Date: 2020-12-28
Category: Ministry of Finance(財政部)
1.Promulgated by Decree No. 09304163770 issued by the Ministry of Finance on December 28, 2004.
2.Amended by Decree No. 10400009570 issued by the Ministry of Finance on March 6, 2015.
3.Amended by Decree No. 10604676280 issued by the Ministry of Finance on November 13, 2017.
4.Amended by Decree No. 10904654700 issued by the Ministry of Finance on December 28, 2020.