Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing Article 8-1
When profit-seeking enterprises and the collection authorities-in-charge conduct comparability analysis according to Subparagraph 4, Paragraph 1 of the preceding Article, the following steps shall be followed:1. Identify economically significant risks with specificity.2. Confirm the allocation of economically significant risks arranged by contract.3. Through a functional analysis, confirm the actual economic behavior of the participants of the Controlled Transaction, and whether they perform functions of risk assumption and risk management.4. Based on the evaluation results of the preceding three subparagraphs, analyze whether the participants of the Controlled Transaction abide by the terms of the contract, and whether the advocate of risk assumption actually controls risk and has the financial ability to assume the risk, so as to confirm whether the contractual risk assumption is consistent with the behavior of the transaction parties.5. If it is confirmed that the advocate of risk assumption does not exercise control over the risk or does not have the financial capacity to assume the risk, then the risk should be allocated to the party exercising control and having the financial capacity to assume the risk. If multiple parties are identified that all exercise control and have the financial capacity to assume the risk, then the risk should be allocated to the party exercising the most control. The other parties performing control activities should be remunerated appropriately, taking into account the degree of the control activities performed.6. Repricing of the transaction, taking into account the consequences of risk allocation according to the results confirmed in the preceding five subparagraphs. The party assuming a risk should be compensated with an appropriate anticipated return, and the party mitigating risk should be appropriately remunerated.When evaluating whether the participants of the Controlled Transaction perform functions of risk assumption and risk management according to Subparagraph 3 of the preceding Paragraph, the following judgments shall be made:1. The following factors shall be considered when judging whether the participants perform functions of risk assumption:(1)Take on the upside and downside consequences of the risk.(2)Have the financial capacity to assume risk, which can be defined as access to funding to take on the risk or to lay off the risk, to pay for mitigating the risk and to bear the consequences of the risk if the risk materializes.2. The following factors shall be considered when judging whether the participants perform functions of risk management:(1)The capability to actually control risk:i.the capability to make decisions to take on, lay off, or decline risks, together with the actual performance of that decision-making function, andii.the capability to make decisions on whether and how to respond to the risks, together with the actual performance of that decision-making function.(2)The capability to mitigate risk, that is the capability to take measures that are expected to affect risk outcomes, including measures that reduce the uncertainty or measures that reduce the consequences in the event that the downside impact of risk occurs, together with the actual performance of such risk mitigation.When profit-seeking enterprises and the collection authorities-in-charge conduct analyses according to the preceding two paragraphs and reprice the transaction based on the consequences of risk allocation, the following provisions shall be followed:1. Where the participants of the Controlled Transaction provide funding but do not actually control the financial risk associated with the provision of funding or any other specific risk, only a risk-free return could be generally expected.2. Where the participants of the Controlled Transaction provide funding and actually control the financial risk associated with the provision of funding, but without the assumption of, including the control over, any other specific risk, only a risk-adjusted return on its funding (i.e. the reasonable return of controlling financial risk) could be generally expected.
中文原文 營利事業所得稅不合常規移轉訂價查核準則第8-1條
營利事業與稽徵機關依前條第一項第四款規定因素進行可比較程度分析時，依下列步驟辦理：
一、明確辨認經濟上顯著風險。
二、確認契約約定經濟上顯著風險之配置。
三、透過功能分析，確認受控交易參與人之實際經濟行為，及是否具備風險承擔與風險管理之功能。
四、就前三款評估結果，分析受控交易參與人是否遵循契約條款，及主張風險承擔方於受控交易是否實際控制風險與具備承擔風險之財務能力，以確認契約約定之風險承擔情形與交易雙方之行為是否一致。
五、如經確認主張風險承擔方未實際控制風險或不具備承擔風險之財務能力，應將該風險重新配置予實際控制風險且具備承擔風險財務能力之一方；如有多方均實際控制風險且具備承擔風險財務能力，應將該風險配置予控制風險最多者，並對其他風險控制者依風險控制程度給予合理報酬。
六、依前五款規定確認之風險配置結果重新訂價，給予承擔風險者合理補償，並給予減輕風險者適當報酬。
依前項第三款規定，評估受控交易參與人是否具備風險承擔及風險管理之功能，應按下列方式判斷：
一、判斷是否具備風險承擔功能，應考量下列因素：
（一）承受風險所帶來有利或不利結果。
（二）具備承擔風險之財務能力，指具備承擔或解除風險、支付減輕風險或承受風險實現結果之資金融通能力。
二、判斷是否具備風險管理功能，應考量下列因素：
（一）實際控制風險之能力，指：1.具備承擔、解除或規避風險之決策能力及實際執行該決策之功能。
2.具備是否回應與如何回應風險之決策能力及實際執行該決策之功能。
（二）減輕風險之能力，指有能力採行預期會影響風險結果之措施，包含降低不確定性或減少風險事件所生不利影響之措施，及實際執行該措施。
營利事業與稽徵機關依前二項規定分析並依風險配置結果重新訂價時，應依下列方式辦理：
一、受控交易參與人提供資金但未實際控制其財務風險及其他相關風險，僅能獲得無風險報酬。
二、受控交易參與人提供資金並實際控制其財務風險，但未承擔及控制其他相關風險，僅能獲得經風險調整之合理報酬（即控制財務風險之合理報酬）。
一、明確辨認經濟上顯著風險。
二、確認契約約定經濟上顯著風險之配置。
三、透過功能分析，確認受控交易參與人之實際經濟行為，及是否具備風險承擔與風險管理之功能。
四、就前三款評估結果，分析受控交易參與人是否遵循契約條款，及主張風險承擔方於受控交易是否實際控制風險與具備承擔風險之財務能力，以確認契約約定之風險承擔情形與交易雙方之行為是否一致。
五、如經確認主張風險承擔方未實際控制風險或不具備承擔風險之財務能力，應將該風險重新配置予實際控制風險且具備承擔風險財務能力之一方；如有多方均實際控制風險且具備承擔風險財務能力，應將該風險配置予控制風險最多者，並對其他風險控制者依風險控制程度給予合理報酬。
六、依前五款規定確認之風險配置結果重新訂價，給予承擔風險者合理補償，並給予減輕風險者適當報酬。
依前項第三款規定，評估受控交易參與人是否具備風險承擔及風險管理之功能，應按下列方式判斷：
一、判斷是否具備風險承擔功能，應考量下列因素：
（一）承受風險所帶來有利或不利結果。
（二）具備承擔風險之財務能力，指具備承擔或解除風險、支付減輕風險或承受風險實現結果之資金融通能力。
二、判斷是否具備風險管理功能，應考量下列因素：
（一）實際控制風險之能力，指：1.具備承擔、解除或規避風險之決策能力及實際執行該決策之功能。
2.具備是否回應與如何回應風險之決策能力及實際執行該決策之功能。
（二）減輕風險之能力，指有能力採行預期會影響風險結果之措施，包含降低不確定性或減少風險事件所生不利影響之措施，及實際執行該措施。
營利事業與稽徵機關依前二項規定分析並依風險配置結果重新訂價時，應依下列方式辦理：
一、受控交易參與人提供資金但未實際控制其財務風險及其他相關風險，僅能獲得無風險報酬。
二、受控交易參與人提供資金並實際控制其財務風險，但未承擔及控制其他相關風險，僅能獲得經風險調整之合理報酬（即控制財務風險之合理報酬）。