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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:
Enforcement Rules of the Income Tax Act
Article 20
Operation of two or more profit-seeking enterprises as stated in Paragraph 1, Article 16 of the Act refers to proprietorship or partnership, of which the setoff is limited to the profit and loss in the same year/period, and the provisions of Article 16 of the Act is not applicable to its investment in corporations, cooperatives, limited partnerships, and medical care corporations.

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