財政部民國113年1月4日台財稅字第11204665340號

核釋以中華民國境外低稅負國家或地區之關係企業股份或資本額為信託財產適用受控外國企業制度規定

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