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法律與法規命令

Tax Act:
Regulations Governing Application of Income Calculation from Controlled Foreign Company for Individual
Article 7
Content:
Where an individual has received distributed dividends or earnings from each of his/her controlled foreign companies, the portion that has been calculated as business income and has been included in the basic income of the current year in accordance with the preceding Article, shall not be included in the basic income of the distribution year; the portion exceeding the recognized income shall be included in the basic income of the distribution year. 

Where an individual has received distributed dividends or earnings from each of his/her controlled foreign companies, and has paid the taxes for the distributed dividends or earnings in accordance of the tax laws of the source place, within five years starting from the following day of the expiration of the filing period of the year in which such business income is included in the basic income, the paid taxes may be deducted from the payable tax amount of the year in which the business income is included in the basic income, and may file for a refund of any overpayment of the tax. The deducted amount shall not exceed the basic tax amount calculated in accordance with the pertinent regulations due to the inclusion of such business income. 

Where an individual transfers the shares or capital of a controlled foreign company, the losses or profits resulted from the transaction shall be calculated in accordance with the following: 
1.Losses/profits resulted from the transaction = income resulted from the transaction – original acquisition cost – the balance of the calculated business income of the controlled foreign company on the transaction date × transaction ratio. 
2.The balance of the calculated business income of the controlled foreign company on the transaction date, as shown in the preceding subparagraph = the business income of the controlled foreign company that has been calculated in accordance with Paragraph 1 of the preceding article cumulative to the transaction date – the actual distributed dividends or earnings of previous years excluded in the taxable income of the distribution year in accordance with Paragraph 1 – the deductions of the business income balance of the controlled foreign company, to be calculated based on the transaction ratios of previous years.
Visitor:1  Update:2018-06-04

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