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財政部民國114年1月7日台財稅字第11304615290號
核釋營利事業認列國外被投資事業投資損失檢附相關證明文件得免經我國駐外館處驗證之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates relevant rules that profit-seeking enterprises shall be exempt from submitting the relevant supporting certificates to overseas missions of R.O.C. for verification for recognizing investment losses in foreign invested enterprises
