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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:
Regulations Governing Application of Calculating Income from Controlled Foreign Company for Individual
History
1.Promulgated by Decree No. 10604619070 issued by the Ministry of Finance on November 14, 2017.
The enforcement date is designated to be January 1, 2023 by Decree No. 11104695140 issued by the Ministry of Finance on November 18, 2022.
2.Amended by Decree No. 11204692280 issued by the Ministry of Finance on December 22, 2023, and effective on January 1, 2023.
Visitor:37  Update:2024-04-19

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