財政部民國112年10月13日台財稅字第11204568350號

修正「所得稅法第八條規定中華民國來源所得認定原則」第15點規定，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 15 of \"Directions for the Determination of Sources of Income in the Republic of China Accordance to Article 8 of Income Tax Act\" (former name: Directions for the Determination of Sources of Income in the Republic of China According to Article 8 of the Income Tax Act) (revised directions take into force from 13th, October 2023)