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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 8-6
Subparagraph 8, Article 8 of the Act is applicable only to the remuneration for service of personnel stationed in a foreign country and the remuneration is exempt from income tax in that foreign country.

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