Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing Article 28

Law:: Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing
Chinese:: 營利事業所得稅不合常規移轉訂價查核準則第28條

An advance pricing arrangement shall specify the following contents:1. Related parties to the arrangement;2. Controlled Transactions and their period for concerned related parties;3. Assumptions affecting the pricing policy;4. Pricing policy and Arm’s-length method adopted;5. Terms of the arrangement, effective period and its effect;6. Obligation of the Applicant, including the provision of annual report and impact report in accordance with Article 29 hereof, the retention of documents and reports set forth in Article 24 hereof, and the notice of change to factors affecting the transaction result in accordance with Article 31 hereof;7. The treatments of breaching of the arrangement;8. Amendments to the arrangement;9. The approach and procedure of dispute settlement; and10. Other specific provisions.

中文原文營利事業所得稅不合常規移轉訂價查核準則第28條

預先訂價協議應載明下列內容：
一、協議之相關各方。
二、涉及之關係人交易及期間。
三、影響訂價之假設條件。
四、訂價原則及採用之常規交易方法。
五、協議條款、協議適用期間及效力。
六、申請人之義務，包括依第二十九條規定提出年度報告及影響報告、保存第二十四條規定之文件及報告、第三十一條規定影響交易結果之因素變動通知。
七、申請人違反協議內容及條款之處理方式。
八、協議之修訂。
九、解決爭議之方法與途徑。
十、其他應特別載明之內容。

English translation for reference only; the Chinese text prevails. Not legal advice.