Income Basic Tax Act Article 15-1
In case any profit-seeking enterprise or individual is found to have improperly evaded or reduced the tax burden for him or herself or for other person(s) by means of transfer of funds or shareholder's equity, or any other fictitious arrangement with any other domestic or foreign individual, profit-seeking enterprise, educational, cultural, public welfare and charitable organization or institution, the tax authority for the purpose of accurately computing the amounts of basic income and basic income tax of the relevant taxpayers may, after investigation and with the approval of the MOF, make necessary adjustment according to the facts of actual transactions of investigation in accordance with the relevant laws.
中文原文 所得基本稅額條例第15-1條
營利事業或個人與國內外其他個人或營利事業、教育、文化、公益、慈善機關或團體相互間，如有藉資金、股權之移轉或其他虛偽之安排，不當為他人或自己規避或減少納稅義務者，稽徵機關為正確計算相關納稅義務人之基本所得額及基本稅額，得報經財政部核准，依查得資料，按實際交易事實依法予以調整。