進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Regulations Governing Application of Income Calculation from Controlled Foreign Company for Individual
Article 3
Content:
The term "related parties" in the preceding article shall include affiliated enterprises and related parties other than the affiliated enterprises. 

The term "affiliated enterprises" in the preceding paragraph shall refer to where there are any of the following situations between an individual and a domestic or foreign profit-seeking enterprise: 
1.An individual directly or indirectly holds 20% or more of the total outstanding voting shares or capital stock in a profit-seeking enterprise. 
2. An individual holds the highest percentage of the total outstanding voting shares or capital stock in a profit-seeking enterprise and such percentage reaches 10% or more. 
3.The aggregate number of directors appointed by one or more profit-seeking enterprise(s) in which an individual directly or indirectly holds over 50% of the total outstanding voting shares or capital stock in another profit-seeking enterprise reaches one half or more of the total number of directors of the latter profit-seeking enterprise. 
4.An individual, his/her spouse or relatives within the second degree of kinship being the chairman, general manager, or the equivalent or superior of the profit-seeking enterprise. 
5.Other circumstances whereby an individual has control or major influence over the personnel, finance, business operation or management decisions of a profit-seeking enterprise. 

The term "related parties other than the affiliated enterprises" in the first paragraph shall refer to a domestic or foreign individual, or an educational, cultural, public welfare, or charity organization or group that has any of the following relations with the individual: 
1.Spouse and relatives within the second degree of kinship. 
2.The relatives or family members on the same yearly individual income tax return which the individual calculates the business income in accordance with the preceding article. 
3.The trustee or the beneficiary who is not the settlor himself/herself of the trust deed created by the individual. 
4.A foundation receives a donation from the individual in the amount representing 1/3 or more of the total funds in its balance sheet of such foundation. 
5.The aggregate number of directors represented by the individual, his/her spouse, or relatives within the second degree of kinship which reaches one half or more of the total number of directors of the foundation. 
6.The directors, supervisors, general manager or its equivalent or superior, vice general managers, assistant general managers, and department heads under the direct supervision of the general manager of the affiliated enterprises provided in the preceding paragraph. 
7.The spouses of the directors, supervisors, general manager, or its equivalent or superior of the affiliated enterprises provided in the preceding paragraph. 
8.The relatives within the second degree of kinship of the board, or general manager or its equivalent and superior of the affiliated enterprises provided in the preceding paragraph. 
9.The partner and his/her spouse of the individual or his/her spouse. 
10.Other circumstances whereby an individual has substantive control over the finance, economic, or investment decisions of another individual or an educational, cultural, public welfare, or charity organization or group.
Visitor:2  Update:2018-06-04

Back Home TOP
:::
列印
置頂