財政部民國112年5月29日台財稅字第11104713420號

修正「外國營利事業申請適用所得稅法第二十五條第一項規定計算所得額案件審查原則」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision of \"Directions for the Examination of Foreign Profit-Seeking Enterprises Applying for the Calculation of Income According to Paragraph 1 of Article 25 of the Income Tax Act\" (revised directions take into force from 29th, May 2023) (former name: Regulations for Examination of Foreign Profit -seeking enterprises Applying for the Calculation of Income According to Paragraph 1 of Article 25 of the Income Act)