Enforcement Rules of the Income Tax Act Article 8-6
Subparagraph 8, Article 8 of the Act is applicable only to the remuneration for service of personnel stationed in a foreign country and the remuneration is exempt from income tax in that foreign country.
中文原文 所得稅法施行細則第8-6條
本法第八條第八款之適用，以各該人員在駐在國提供勞務之報酬，享受駐在國免徵所得稅待遇者為限。