財政部民國111年3月30日台財稅字第11004029020號

核釋「所得稅法」第60條規定，有關營利事業列報商譽之認定原則及證明文件相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 60 of \"Income Tax Act\", which stipulates relevant rules for the determination principles and documents of evidence for the goodwill declared by profit-seeking enterprises