Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals Article 1
These Regulations are enacted pursuant to Paragraph 2, Article 22 of the Act for the Recruitment and Employment of Foreign Professionals (hereinafter referred to as "the Act").
中文原文 外國特定專業人才減免所得稅辦法第1條
本辦法依外國專業人才延攬及僱用法（以下簡稱本法）第二十二條第二項規定訂定之。