Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 8
The transfer pricing methods adopted by enterprises with significant market power for internal transactions shall be stipulated in the enterprises’ accounting system.The internal transactions described in the preceding paragraph refer to the provision or receipt of products, services, assets（use and transfer of assets）and other resources between telecommunications services.
中文原文 市場顯著地位者會計制度及會計處理準則第8條
市場顯著地位者內部交易之轉撥計價方法，應於市場顯著地位者之會計制度中訂定之。
前項所稱內部交易，係指該市場顯著地位者所經營各種電信服務間有關產品、服務、資產使用及資產移轉等資源之互相供給或收受。
前項所稱內部交易，係指該市場顯著地位者所經營各種電信服務間有關產品、服務、資產使用及資產移轉等資源之互相供給或收受。