Recent years, many multinational enterprise groups transfer their profits to tax havens with low tax rates, by transferring or licensing intangible assets under the deliberate use of transfer pricing. To counter multinational enterprise groups’ long abuse of transfer pricing of intangible assets, OECD had published BEPS Action 8-10 on October 5, 2015. OECD provides the following opinion in BEPS Action 8-10: The contracting parties’ practical conduct of risk management should replace contractual arrangements to determine the attribution. However, the problem of such opinion is the issue of double tax which happens when countries take different standards due to the possible ambiguity about “risk management”. In addition, this opinion will lead to the inconsistency of attribution—from the view of tax collection—and ownership—from the view of law. In addition, when evaluating the incorporation of BEPS Actions into domestic law, Taiwanese authorities should not merely follow and copy OECD’s policy. Instead, they should comprehensively consider the subjective and objective conditions faced by Taiwanese enterprises to avoid making tax law too harsh to enterprises’ freedom of development.