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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:
The Management, Utilization, and Taxation of Repatriated Offshore Funds Act
Article 12
Content:
As for the funds deposited in the segregated foreign exchange deposit account, the segregated trust account, or the segregated securities discretionary investment account by an individual or a profit-seeking enterprise in accordance with this Act, income arising from the management, disposition, or utilization, and the transfer of such funds and properties thereof involved shall comply with the relevant tax laws and regulations.
 Update:2019-09-20

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