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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 2
Content:
“Having the controlling power or a significant influence” as referred to under Subparagraph 4, Paragraph 1, Article 3 of this Act shall comply with any of the following conditions:
1.A profit-seeking enterprise directly or indirectly holds 20% or more of the shares or capital of an offshore invested enterprise.
2.A profit-seeking enterprise is required, under the Enterprise Accounting Standards published by the Accounting Research and Development Foundation or the International Financial Reporting Standards, the International Accounting Standards, and the Regulations Governing the Preparation of Financial Reports by Securities Issuers recognized by the Financial Supervisory Commission (hereinafter referred to as the “FSC”), to include the offshore invested enterprise in its consolidated financial statements or use the equity method to recognize the profits and losses of its offshore invested enterprise.
 Update:2019-11-14

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