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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:
The Management, Utilization, and Taxation of Repatriated Offshore Funds Act
Article 1
This Act is made for the purposes of channeling individuals to repatriate offshore funds and profit-seeking enterprises to repatriate investment income derived from an offshore invested enterprise, as a means of boosting our economic development under international standards.
Visitor:3  Update:2019-09-20

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