Regulations Governing Application of Recognizing Income from Controlled Foreign Company for Profit-Seeking Enterprise - Legislative History - Laws & Regulations Database of The Republic of China (Taiwan)

:::

Legislative History

Title：	Regulations Governing Application of Recognizing Income from Controlled Foreign Company for Profit-Seeking Enterprise CH
Announced Date：	2017-09-22
Amended Date：	2023-12-21
Category：	Ministry of Finance（財政部）

Article Content
Article Search
Content Search
Legislative History

1.Promulgated by Decree No. 10604650070 issued by the Ministry of Finance on September 22, 2017.
The enforcement date is designated to be taxable year 2023 by Decree No. 11104695140 issued by the Ministry of Finance on November 18, 2022.
2.Amended by Decree No. 11204684780 issued by the Ministry of Finance on December 21, 2023, and effective from the 2023 taxable year.