Enforcement Rules of Act for the Establishment and Administration of Technology Industrial Parks Article 22
The term “rigged transfer price,” as used in Subparagraph 3, Paragraph 2, Article 19 of the Act, refers to the circumstance where the selling price demanded at the time exceeds the prime cost of the building by more than 10%.
中文原文 加工出口區設置管理條例施行細則第22條
本條例第十九條第二項第三款所稱建築物有高抬轉讓價格者，指當時要求之售價，超過該建築物成本價格之百分之十以上。