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

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Tax Related Laws & Regulations

Tax Act:
The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects
Article 15
Content:
If the equipment or technology purchased, or R&D and personnel training expenditure, with respect to which credit against profit-seeking enterprise income tax has being applied, according to provisions of other Acts, these Regulations shall not apply again to the same.
 Update:2018-04-24

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