財政部民國108年11月15日台財稅字第10804629000號

核釋「所得稅法」第43條之1規定，有關跨國集團於會計年度結束前進行一次性移轉訂價調整之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 43-1 of "Income Tax Act", which stipulates relevant rules that multinational conglomerates conduct the one-time adjustment to the transfer pricing before the end of fiscal year