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法律與法規命令

Tax Act:
Regulations Governing Application of Investment Credit to Private Participation in Transportation Infrastructure Projects
Article 13
Content:
These Regulations shall not apply to the construction and operation equipment and/or construction and operation technology, the pollution control equipment and/or pollution control technology purchased by a private institution, nor to the research and development expenditures and personnel training expenses invested by the said private institution, in the case that such purchase costs and such investment expenditures have been granted investment credit benefit under other laws and regulations.
 Update:2018-04-24

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