Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing Article 4
The definitions of the terms as used in the Regulations are as follows:1. "Affiliated Enterprise(s)" shall mean those enterprises having a subordinate or control relationship with respect to each other as set forth in the preceding Article.2. "Related Parties" shall mean the Affiliated Enterprises referred to in the preceding subparagraph or the following parties:(1)Profit-seeking enterprise and a foundation which receives a donation from the profit-seeking enterprise in the amount representing 1/3 or more of the total funds in its balance sheet of such foundation;(2)A profit-seeking enterprise and a foundation whose one half or more of the total number of directors consist of the directors, supervisors, general manager or its equivalent or other superior of the profit-seeking enterprise, as well as the spouse of any such person;(3)A profit-seeking enterprise and its directors, supervisors, general manager or its equivalent or other superior, vice general managers, assistant general managers, and department heads under the direct supervision of the general manager;(4)A profit-seeking enterprise and the spouses of its directors, supervisors, general manager or its equivalent or other superior;(5)A profit-seeking enterprise and the relatives of its chairman of the board, or general manager or its equivalent and other superior within the second degree; and(6)A profit-seeking enterprise and the persons who evidentially have the power to control over the enterprise or have material influence ability over the personnel, financial, business operation, or management policy of the enterprise.3. "Unrelated Parties" shall mean any person other than those specified in the preceding subparagraph.4. "Controlled Transactions" shall mean transactions conducted by and between/among Related Parties that fall within the scope set forth in Paragraph 1 or 3 of Article 2.5. "Uncontrolled Transactions" shall mean transactions conducted by and between/among Unrelated Parties.6. "Transaction Result" shall mean transaction price or profit.7. "Non-arm's-length" shall mean the situation when the conditions are made or imposed between (Related) Parties in their commercial or financial relations that differ from those made by Unrelated Parties, resulting in the failure to accrue any profits that would have been accrued to one of the parties by reason of those conditions.8. "Tangible Assets" shall mean merchandise, raw materials, supplies, work-in-progress, finished goods, by-products, short-term investment, securities, accounts receivable, notes receivable, creditor’s rights and other receivables, fixed assets, deferred assets, long-term investment, and other Tangible Assets.9. "Intangible Assets" shall mean any asset other than those specified in the preceding subparagraph, which is capable of being owned or controlled for use in commercial activities, and whose use or transfer would be compensated had it occurred in a transaction between independent parties in comparable circumstances, such as business rights, copyright, patent, trademark, enterprise name, brand name, design or model, plan, secret formula, trade secrets, or information concerning industrial, commercial, or scientific experience or proprietary knowledge, all franchises online marketing, client data, and other rights that have property value.10. "Transfer Pricing" shall mean the price or profit in Controlled Transactions conducted by profit-seeking enterprises.11. "Arm’s-length Method" shall mean a method for assessing whether the price or profit in Controlled Transactions is at the arm’s length or for determining the arm’s length result of Controlled Transactions.12. "Business Restructurings" shall mean the redeployment of functions, assets, and/or risks among Affiliated Enterprises. It may also involve the termination or substantial renegotiation of existing contractual terms or arrangements, and reorganize or adjust the structure of the organizations. They have typically consisted of:(1)Conversion of full-fledged distributors into limited-risk distributors and vice versa; similarly, conversion of full-fledged distributors into commissionaires and vice versa.(2)Conversion of full-fledged manufacturers into contract-manufacturers and vice versa; similarly, conversion of full-fledged manufacturers into toll-manufacturers and vice versa.(3)Transfers of intangible property rights to an intra-group-appointed enterprise to centralize control by management or to decentralize control to other enterprises of the intra-group.(4)Streamlining an organization or closing one’s business or part of one’s business.(5)Other arrangements announced by the MOF.13. "Multinational Enterprise (MNE) Group" shall mean a collection of profit-seeking enterprises related through affiliated relationship or control such that it is either required to prepare consolidated financial statements for financial reporting purposes under applicable accounting principles or would be so required if equity interests in any of the enterprises were traded on a public securities exchange; the group shall include two or more enterprises the tax residence for which is in different jurisdictions, or include an enterprise that is resident for tax purposes in one jurisdiction and is subject to tax with respect to the business carried out through a permanent establishment in another jurisdiction.14. "Ultimate Parent Entity" shall mean a constituent entity of an MNE Group that meets the following criteria:(1)it owns directly or indirectly a sufficient interest in one or more other constituent entities of the MNE Group such that it is required to prepare consolidated financial statements under accounting principles generally applied in its jurisdiction of tax residence, or would be so required if its equity interests were traded on a public securities exchange in its jurisdiction of tax residence; and(2)there is no other constituent entity of such MNE Group that owns directly or indirectly an interest described in (1) above in the first mentioned constituent entity.If a company, regulated by the Financial Holding Company Act or the Corporate Merger and Acquisition Act, or one of its subsidiaries engaged in transactions with Unrelated Parties resulting in allocation of mutual revenue, cost, expenses, profit or loss not made at arm's-length, they shall be deemed as Related Parties when the collection authorities-in-charge conduct their investigations, and the transactions among them shall be deemed Controlled Transactions.
中文原文 營利事業所得稅不合常規移轉訂價查核準則第4條
本準則用詞，定義如下：
一、關係企業：指營利事業相互間有前條所定從屬或控制關係者。
二、關係人：指前款關係企業或有下列情形之人：
（一）營利事業與受其捐贈金額達平衡表基金總額三分之一之財團法人。
（二）營利事業與其董事、監察人、總經理或與其相當或更高層級職位之人及該等人之配偶擔任董事總席次半數以上之財團法人。
（三）營利事業與其董事、監察人、總經理或與其相當或更高層級職位之人、副總經理、協理及直屬總經理之部門主管。
（四）營利事業與其董事、監察人、總經理或與其相當或更高層級職位之人之配偶。
（五）營利事業與其董事長、總經理或與其相當或更高層級職位之人之二親等以內親屬。
（六）營利事業與其他足資證明對該營利事業具有控制能力或在人事、財務、業務經營或管理政策上具有重大影響力之人。
三、非關係人：指前款以外之人。
四、受控交易：指關係人相互間所從事之交易，且屬第二條第一項或第三項規定之範圍者。
五、未受控交易：指非關係人相互間所從事之交易。
六、交易結果：指交易價格或利潤。
七、不合營業常規或不合交易常規：指交易人相互間，於其商業或財務上所訂定之條件，異於雙方為非關係人所為，致原應歸屬於其中一交易人之所得，因該等條件而未歸屬於該交易人者。
八、有形資產：指商品、原料、物料、在製品、製成品、副產品、短期投資、有價證券、應收帳款、應收票據、應收債權及其他應收款、固定資產、遞耗資產、長期投資及其他有形資產。
九、無形資產：指前款資產外，可被擁有或控制使用於商業活動，且如於非關係人間運用或移轉該項資產將獲得相對報酬之營業權、著作權、專利權、商標權、事業名稱、品牌名稱、設計或模型、計畫、秘密方法、營業秘密，或有關工業、商業或科學經驗之資訊或專門知識、各種特許權利、行銷網路、客戶資料及其他具有財產價值之權利。
十、移轉訂價：指營利事業從事受控交易所訂定之價格或利潤。
十一、常規交易方法：指評估受控交易之結果是否符合營業常規或交易常規之方法，或決定受控交易常規交易結果之方法。
十二、企業重組：指關係企業間進行功能、資產、風險之重新配置及契約條款或安排之終止或重新議定、移轉之組織架構調整活動。
其重組交易類型包括：
（一）全功能配銷商與有限風險配銷商或代理商間功能之轉換。
（二）全功能製造商與代工（進料或合約）製造商或來料加工製造商間功能之轉換。
（三）將無形資產權利移轉至集團內特定企業集中管理或分散至集團內其他企業。
（四）組織精簡或結束營運。
（五）經財政部公告之其他安排。
十三、跨國企業集團：指因從屬或控制關係，依編製財務報導目的依循之一般會計原則規定，或其中任一營利事業股權如於公開證券交易市場交易，依該公開證券交易市場交易應遵循之財務報告編製規定，應納入編製合併財務報表範圍之營利事業集合體，且其成員包括二個以上不同居住地國或地區之營利事業，或包括營利事業與其於另一居住地國或地區設立、從事商業活動且負納稅義務之常設機構。
十四、最終母公司：指跨國企業集團符合下列各目規定之成員：
（一）直接或間接持有該集團其他成員之一定股權，致依其居住地國或地區編製財務報導目的依循之一般會計原則規定，或其股權如於居住地國或地區公開證券交易市場交易，依該公開證券交易市場交易應遵循之財務報告編製規定，應編製合併財務報表者。
（二）未被該集團其他成員直接或間接持有符合前目規定之股權者。
金融控股公司法或企業併購法規定之公司或其子公司與非關係人相互間，有關收入、成本、費用及損益之攤計，不符合交易常規者，於稽徵機關進行調查時，視為關係人，其相互間所從事之交易，視為受控交易。
一、關係企業：指營利事業相互間有前條所定從屬或控制關係者。
二、關係人：指前款關係企業或有下列情形之人：
（一）營利事業與受其捐贈金額達平衡表基金總額三分之一之財團法人。
（二）營利事業與其董事、監察人、總經理或與其相當或更高層級職位之人及該等人之配偶擔任董事總席次半數以上之財團法人。
（三）營利事業與其董事、監察人、總經理或與其相當或更高層級職位之人、副總經理、協理及直屬總經理之部門主管。
（四）營利事業與其董事、監察人、總經理或與其相當或更高層級職位之人之配偶。
（五）營利事業與其董事長、總經理或與其相當或更高層級職位之人之二親等以內親屬。
（六）營利事業與其他足資證明對該營利事業具有控制能力或在人事、財務、業務經營或管理政策上具有重大影響力之人。
三、非關係人：指前款以外之人。
四、受控交易：指關係人相互間所從事之交易，且屬第二條第一項或第三項規定之範圍者。
五、未受控交易：指非關係人相互間所從事之交易。
六、交易結果：指交易價格或利潤。
七、不合營業常規或不合交易常規：指交易人相互間，於其商業或財務上所訂定之條件，異於雙方為非關係人所為，致原應歸屬於其中一交易人之所得，因該等條件而未歸屬於該交易人者。
八、有形資產：指商品、原料、物料、在製品、製成品、副產品、短期投資、有價證券、應收帳款、應收票據、應收債權及其他應收款、固定資產、遞耗資產、長期投資及其他有形資產。
九、無形資產：指前款資產外，可被擁有或控制使用於商業活動，且如於非關係人間運用或移轉該項資產將獲得相對報酬之營業權、著作權、專利權、商標權、事業名稱、品牌名稱、設計或模型、計畫、秘密方法、營業秘密，或有關工業、商業或科學經驗之資訊或專門知識、各種特許權利、行銷網路、客戶資料及其他具有財產價值之權利。
十、移轉訂價：指營利事業從事受控交易所訂定之價格或利潤。
十一、常規交易方法：指評估受控交易之結果是否符合營業常規或交易常規之方法，或決定受控交易常規交易結果之方法。
十二、企業重組：指關係企業間進行功能、資產、風險之重新配置及契約條款或安排之終止或重新議定、移轉之組織架構調整活動。
其重組交易類型包括：
（一）全功能配銷商與有限風險配銷商或代理商間功能之轉換。
（二）全功能製造商與代工（進料或合約）製造商或來料加工製造商間功能之轉換。
（三）將無形資產權利移轉至集團內特定企業集中管理或分散至集團內其他企業。
（四）組織精簡或結束營運。
（五）經財政部公告之其他安排。
十三、跨國企業集團：指因從屬或控制關係，依編製財務報導目的依循之一般會計原則規定，或其中任一營利事業股權如於公開證券交易市場交易，依該公開證券交易市場交易應遵循之財務報告編製規定，應納入編製合併財務報表範圍之營利事業集合體，且其成員包括二個以上不同居住地國或地區之營利事業，或包括營利事業與其於另一居住地國或地區設立、從事商業活動且負納稅義務之常設機構。
十四、最終母公司：指跨國企業集團符合下列各目規定之成員：
（一）直接或間接持有該集團其他成員之一定股權，致依其居住地國或地區編製財務報導目的依循之一般會計原則規定，或其股權如於居住地國或地區公開證券交易市場交易，依該公開證券交易市場交易應遵循之財務報告編製規定，應編製合併財務報表者。
（二）未被該集團其他成員直接或間接持有符合前目規定之股權者。
金融控股公司法或企業併購法規定之公司或其子公司與非關係人相互間，有關收入、成本、費用及損益之攤計，不符合交易常規者，於稽徵機關進行調查時，視為關係人，其相互間所從事之交易，視為受控交易。