對於本網站提供之相關資訊,如有任何疑義,請逕向公(發)布機關洽詢。
財政部民國112年12月21日台財稅字第11204684780號
修正「營利事業認列受控外國企業所得適用辦法」
MINISTRY OF FINANCE Order is hereby given, for the amendment of "Regulations Governing Application of Accrued Income from Controlled Foreign Company for Profit-Seeking Enterprise" (amended regulations come into force from 2023)