財政部民國112年12月4日台財稅字第11204681100號

訂定有關外國營利事業透過我國碳權交易所出售國外減量額度利益課徵所得稅規定

MINISTRY OF FINANCE Order is hereby given, for stipulating rules for the imposition of income tax on foreign profit-seeking enterprises selling carbon reduction credits through Taiwan Carbon Solution Exchange