Tax Related Laws & Regulations

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

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
Article　1

Content：

(Legal Basis)
The Regulations are enacted pursuant to the provisions set out in Paragraph 3, Article 43-2 and Paragraph 5, Article 80 of the Income Tax Act (hereinafter referred to as the "ITA").

Update：2018-06-04

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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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