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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Income Tax Act
Article 4-1
Income tax on gains derived from the securities transactions ceased to be imposed with effect from January 1, 1990; and, at the same time, losses on securities transactions could no longer be deductible from the amount of income derived from such transactions.
Visitor:4  Update:2018-04-19

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