财政部民国113年1月4日台财税字第11204665340号

核释以中华民国境外低税负国家或地区之关系企业股份或资本额为信託财产适用受控外国企业制度规定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule that regulations governing application of accrued income from controlled foreign company are applicable to parties holding shares or capital of a foreign affiliated enterprise registered in a low-tax burden country or jurisdiction as the trust property