Regulations Governing Application of Calculating Income from Controlled Foreign Company for Individual Article 1
These Regulations are enacted pursuant to the provisions set out in Paragraph 6, Article 12-1 of the Income Basic Tax Act.
中文原文 個人計算受控外國企業所得適用辦法第1條
本辦法依所得基本稅額條例（以下簡稱本條例）第十二條之一第六項規定訂定之。