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法律與法規命令

Tax Act:
Enforcement Rules of the Income Tax Act
Article 2
Content:
For "the amount of tax which, computed at the applicable domestic tax rate, is increased in consequence of inclusion of income derived from abroad" stated in Paragraph 2, Article 3 of the Act, the calculation equation is as follows:
The amount of tax which, computed at the applicable domestic tax rate, is derived from domestic income and income from abroad - the amount of tax which, computed at the applicable domestic tax rate, is derived from domestic income= amount of tax which is increased in consequence of inclusion in calculation of income derived from abroad
 Update:2018-04-20

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