Income Tax Act Article 43-1
A profit-seeking enterprise which has an affiliated relationship with, or is directly or indirectly owned or controlled by another domestic or foreign profit-seeking enterprise, whereof, if it is found that arrangement of their mutual income, cost, expense, profit or loss distribution does not conform with the regular business practices for resulting in the tax evasion or reduction, the tax authority, for the purpose of accurately computing the income of this enterprise, may report it to the MOF for approval in effecting an adjustment in accordance with the regular business practice.
中文原文 所得稅法第43-1條
營利事業與國內外其他營利事業具有從屬關係，或直接間接為另一事業所有或控制，其相互間有關收益、成本、費用與損益之攤計，如有以不合營業常規之安排，規避或減少納稅義務者，稽徵機關為正確計算該事業之所得額，得報經財政部核准按營業常規予以調整。