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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Enforcement Rules of the Income Tax Act
Article 10
Content:
Where a contact person sent by a foreign profit-seeking enterprise to gather business intelligence and negotiate price quotation does not represent the enterprise in signing of contracts or delivery of goods ordered, the person is not a "business agent" as stated in Paragraph 2, Article 10 of the Act.
 Update:2018-04-20

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