Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing Article 1
The Regulations are enacted pursuant to the provisions set out in Paragraph 5, Article 80 of the Income Tax Act (hereinafter referred to as the "ITA").
中文原文 營利事業所得稅不合常規移轉訂價查核準則第1條
本準則依所得稅法（以下簡稱本法）第八十條第五項規定訂定之。