Regulations Governing Application of Calculating Income from Controlled Foreign Company for Individual - Legislative History - Laws & Regulations Database of The Republic of China (Taiwan)

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Legislative History

Title：	Regulations Governing Application of Calculating Income from Controlled Foreign Company for Individual CH
Announced Date：	2017-11-14
Amended Date：	2023-12-22
Category：	Ministry of Finance（財政部）

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Legislative History

1. Promulgated by Decree No. 10604669870 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.