Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing Article 36

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36條

The Regulations shall enter into force from the date of promulgation; however, Articles 21-1 to 22-1 and Subparagraph 3 of Article 33 amended and promulgated on November 13, 2017 shall come into force for the fiscal year of 2017. The articles amended on December 28, 2020 shall come into force in fiscal year 2020.

中文原文營利事業所得稅不合常規移轉訂價查核準則第36條

本準則自發布日施行。
但中華民國一百零六年十一月十三日修正發布之第二十一條之一至第二十二條之一及第三十三條第三款，自一百零六年度施行；一百零九年十二月二十八日修正發布條文，自一百零九年度施行。

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