財政部民國112年8月10日台財稅字第11204517390號

依「所得稅法」第24條及第32條規定，訂定有關公司發行或給予本身股票或其他權益商品獎酬其控制公司員工費用認列之相關規定

MINISTRY OF FINANCE Order is hereby given, for the stipulation pursuant to Article 24 and 32 of \"\"Income Tax Act\"\", which stipulates relevant rules for recognizing stocks or other equity commodities issued or given by subordinate companies as bonus or compensation for employees of controlling companies