Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing - Chapter - Laws & Regulations Database of The Republic of China (Taiwan)

:::

Chapter Law Content

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）

Article Content
Chapter
Article Search
Content Search
Legislative History

Chapter 7 Supplementary Provisions

Article 36

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.