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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:
Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds
Article 14
Content:
Where an individual or a profit-seeking enterprise opts to assess tax on its offshore funds or the investment income derived from an offshore invested enterprise to be repatriated in accordance with this Act, the individual or the profit-seeking enterprise shall not enjoy other tax preferences that may apply to the investment made with the same funds under other laws and regulations.
 Update:2019-11-14

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