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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:
Standards of Withholding Rates for Various Incomes
Article 10
Content:
Article 26 of the ITA provides that for a foreign motion picture enterprise which has no branch within the territory of the Republic of China, 20% of the profit-seeking enterprise income earned within the territory of the Republic of China shall be withheld.
Visitor:2  Update:2018-04-20

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