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2024/12/7

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Tax Related Laws & Regulations

Tax Related Directions

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All-Profit-Seeking Enterprise Income Tax Act

Profit-Seeking Enterprise Income Tax Act
1.Regulations Governing Certified Public Accountants Acting as Income Tax Agents
2.Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing
3. Regulations Governing Assessment of Interest Expenditure on the Debts Owed by a Profit-seeking Enterprise to a Related Party in Accordance with the Condition that the Related Payments Shall Not be Considered as Expenses or Losses
4.Regulations Governing Application of the Place of Effective Management
5.Regulations Governing Application of Recognizing Income from Controlled Foreign Company for Profit-Seeking Enterprise
6.Rules Governing the Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industries
7.Directions for the Implementation of Advance Tax Rulings
8.Regulations on Deduction of Undistributed Surplus Earnings and Application for Tax Refund for Substantial Investment Made by a Company or Limited Partnership

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Taxation Administration,Ministry of Finance, R.O.C

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Taxation Administration,Ministry of Finance, R.O.C

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