Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing Article 19-1
The Income-based Approach prescribed in the Regulations refers to the situation where the Arm's-length Price of a Controlled Transaction is determined based on the basic standards, relevant method of Income-based Approach, explanations and application, evaluation reports, and disclosure regulations set out in the Statements of Valuation Standards NO.7 “Valuation of Intangible Assets” announced by the Accounting Research Development Foundation when profit-seeking enterprises conduct Controlled Transactions for transfer or use of Intangible Assets.When evaluating the applicability of the Income-based Approach, the factors prescribed in Paragraph 1 of Article 8 shall be considered, particularly the following assumptions:1. accuracy and reliability of financial projections;2. growth rate;3. discount rate;4. remaining economic life;5. assumptions regarding taxes; and6. other assumptions affecting the evaluation of Intangible Assets.
中文原文 營利事業所得稅不合常規移轉訂價查核準則第19-1條
本準則所定收益法，指營利事業於從事無形資產移轉及使用之受控交易時，依財團法人中華民國會計研究發展基金會公開之評價準則公報第七號「無形資產之評價」所定之基本準則、收益法相關之評價方法、解釋與應用、評價報告與揭露之規定，評估無形資產之價值，決定該受控交易之常規交易價格。
評估收益法之適用性時，應考量第八條第一項規定之因素，尤應特別評估下列假設條件：
一、財務預測之正確性及可靠性。
二、成長率。
三、折現率。
四、賸餘經濟效益年限。
五、稅捐效果之假設。
六、其他影響評估無形資產價值之假設條件。
評估收益法之適用性時，應考量第八條第一項規定之因素，尤應特別評估下列假設條件：
一、財務預測之正確性及可靠性。
二、成長率。
三、折現率。
四、賸餘經濟效益年限。
五、稅捐效果之假設。
六、其他影響評估無形資產價值之假設條件。