BUSINESS MERGERS AND ACQUISITIONS ACT Article 40
The goodwill created as a result of the merger/consolidation and acquisition by a company may be equally amortized within fifteen years.The amortization of goodwill in the preceding Paragraph, the taxpayer shall present sufficient documents to prove the reasonable business purpose of the merger/consolidation and acquisition, the costs of merger/consolidation and acquisition, the fair value of the identifiable net assets obtained, and other relevant review items, and shall be determined by the competent tax collection authority, but goodwill shall not be recognized in violation of the accounting handling regulations, with no reasonable business purpose, with goodwill manufactured by fictitious arrangements in the legal form of merger/consolidation and acquisition, or with failure to provide relevant supporting documents.
中文原文 企業併購法第40條
公司進行併購而產生之商譽，得於十五年內平均攤銷。
前項商譽之攤銷，納稅義務人應提示足資證明併購之合理商業目的、併購成本、取得可辨認淨資產公允價值及其他相關審查項目之文件資料，由主管稽徵機關認定之。
但納稅義務人依會計處理規定不得認列商譽、無合理商業目的、藉企業併購法律形式之虛偽安排製造商譽或未提供相關證明文件者，不予認定。
前項商譽之攤銷，納稅義務人應提示足資證明併購之合理商業目的、併購成本、取得可辨認淨資產公允價值及其他相關審查項目之文件資料，由主管稽徵機關認定之。
但納稅義務人依會計處理規定不得認列商譽、無合理商業目的、藉企業併購法律形式之虛偽安排製造商譽或未提供相關證明文件者，不予認定。