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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:
Regulations Governing Application of Agreements for the Avoidance of Double Tax
Article 29
Content:
A resident of the other Contacting State shall apply for the issuance of a tax payment certificate for the purpose of applying for foreign tax credits to the tax authority in that State.
 Update:2018-04-23

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