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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 14
Content:
When a private institution applies for its entitlement to the application of the investment credit benefit and thereby reduces its income tax burden in accordance with the provisions set out in Article 29 of the Statute, the tax deduction rate applicable at the time of purchase shall prevail; whereas, if a private institution has completed the process of signing a transportation infrastructure construction and operation agreement in accordance with the provisions set out in Article 38 of the Statute or has completed the planning process of a transportation infrastructure construction project initiated on its own and has obtained the approval of the competent authority prior to this 2006 amendment to these Regulations, then the tax reduction rate applicable at the time of execution of the said agreement or the approval of the said self-initiated project shall prevail.
 Update:2018-04-24

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