Regulations Governing Application of Calculating Income from Controlled Foreign Company for Individual Article 3
The term "related parties" in the preceding article shall include affiliated enterprises and related parties other than the affiliated enterprises.The term "affiliated enterprises" in the preceding paragraph shall refer to where there are any of the following situations between an individual and a domestic or foreign profit-seeking enterprise:1. An individual directly or indirectly holds 20% or more of the total issued voting shares or total capital of a profit-seeking enterprise.2. An individual holds the highest percentage of the total issued voting shares or total capital of a profit-seeking enterprise and such percentage reaches 10% or more.3. The aggregate number of directors of a given profit-seeking enterprise appointed by another profit-seeking enterprise, in which the individual directly or indirectly holds over 50% of the total issued voting shares or total capital of the latter enterprise, is amounting to half or more of the total number of directors of the former enterprise.4. An individual, their spouse or relatives within the second degree of kinship being the chairman, general manager, or the equivalent or superior of the profit-seeking enterprise.5. An individual and a profit-seeking enterprise are parties to the same trust relation as the settlor, trustee, or beneficiary, where the trust property consists of shares or capital of an affiliated enterprise located in a low-tax jurisdiction. However, if the trustee is a trust enterprise licensed by the competent authority in its jurisdiction, such a trustee is regarded as a non-affiliated enterprise.6. Other sufficient evidence that demonstrates the said individual has control over or the ability to participate in the decision-making of the personnel, finance, business operations, or management policies of a profit-seeking enterprise.The term "related parties other than the affiliated enterprises" in the first paragraph shall refer to a domestic or foreign individual, or an educational, cultural, public welfare, or charitable organization or institution that has any of the following relations with the individual:1. Spouse and relatives within the second degree of kinship.2. The relatives or family members included in the individual's annual income tax return as the same tax household for the current year.3. Persons in the same trust relation with the individual as the settlor, trustee, or beneficiary, where the trust property consisted of shares or capital of an affiliated enterprise in a low-tax jurisdiction, including the settlor, trustee, or beneficiary themselves, their spouses and relatives within the second degree of kinship.4. A foundation has received donations from the individual amounting to 1/3 or more of its total funds in its balance sheet.5. The aggregate number of directors represented by the individual and the individual’s spouse or relatives within the second degree of kinship which reaches one half or more of the total number of directors of the foundation.6. The directors, supervisors, general manager or its equivalent or superior, vice general managers, assistant general managers, and department heads under the direct supervision of the general manager of the affiliated enterprises provided in the subparagraphs of preceding paragraph.7. The spouses of the directors, supervisors, general manager, or its equivalent or superior of the affiliated enterprises provided in the subparagraphs of preceding paragraph.8. The relatives within the second degree of kinship of the chairman of the board, or general manager or its equivalent or superior of the affiliated enterprises provided in the subparagraphs of preceding paragraph.9. Other partners and their spouses of a partnership where the individual or their spouse serves as a partner.10. Other circumstances whereby an individual has substantive control over the finance, economic, or investment decisions of another individual or an educational, cultural, public welfare, or charitable organization or institution.
中文原文 個人計算受控外國企業所得適用辦法第3條
前條所稱關係人，包括關係企業及關係企業以外之關係人。
前項所稱關係企業，指個人與國內外營利事業間有下列關係者：
一、個人直接或間接持有營利事業有表決權之股份或資本額，達該營利事業已發行有表決權之股份總數或資本總額百分之二十。
二、個人持有營利事業有表決權之股份總數或資本總額百分比為最高且達百分之十。
三、個人直接或間接持有之股份總數或資本總額超過百分之五十之營利事業，派任於另一營利事業之董事，合計達該另一營利事業董事總席次半數。
四、個人、配偶或二親等以內親屬擔任營利事業之董事長、總經理或與其相當或更高層級之職位。
五、個人與營利事業屬同一信託關係之委託人、受託人或受益人，且該信託關係之信託財產為低稅負區關係企業股份或資本額。
但受託人為其所在租稅管轄區主管機關許可之信託業者，該受託人視為非關係企業。
六、其他足資證明個人對營利事業具有控制能力或具有參與其人事、財務、業務經營或管理政策之決策權力。
第一項所稱關係企業以外之關係人，指與個人有下列關係之國內外個人或教育、文化、公益、慈善機關或團體：
一、配偶及二親等以內親屬。
二、個人當年度綜合所得稅結算申報同一申報戶之親屬或家屬。
三、與個人屬同一信託關係之委託人、受託人或受益人，且該信託關係之信託財產為低稅負區關係企業股份或資本額者，其委託人、受託人或受益人本人、配偶及二親等以內親屬。
四、受個人捐贈金額達其平衡表或資產負債表基金總額三分之一之財團法人。
五、個人、配偶及二親等以內親屬擔任董事總席次達半數之財團法人。
六、前項各款規定關係企業之董事、監察人、總經理或相當或更高層級職位之人、副總經理、協理及直屬總經理之部門主管。
七、前項各款規定關係企業之董事、監察人、總經理或相當或更高層級職位之人之配偶。
八、前項各款規定關係企業之董事長、總經理或相當或更高層級職位之人之二親等以內親屬。
九、個人或其配偶擔任合夥事業之合夥人，該合夥事業其他合夥人及其配偶。
十、其他足資證明個人對另一個人或教育、文化、公益、慈善機關或團體之財務、經濟或投資行為具有實質控制能力之情形。
前項所稱關係企業，指個人與國內外營利事業間有下列關係者：
一、個人直接或間接持有營利事業有表決權之股份或資本額，達該營利事業已發行有表決權之股份總數或資本總額百分之二十。
二、個人持有營利事業有表決權之股份總數或資本總額百分比為最高且達百分之十。
三、個人直接或間接持有之股份總數或資本總額超過百分之五十之營利事業，派任於另一營利事業之董事，合計達該另一營利事業董事總席次半數。
四、個人、配偶或二親等以內親屬擔任營利事業之董事長、總經理或與其相當或更高層級之職位。
五、個人與營利事業屬同一信託關係之委託人、受託人或受益人，且該信託關係之信託財產為低稅負區關係企業股份或資本額。
但受託人為其所在租稅管轄區主管機關許可之信託業者，該受託人視為非關係企業。
六、其他足資證明個人對營利事業具有控制能力或具有參與其人事、財務、業務經營或管理政策之決策權力。
第一項所稱關係企業以外之關係人，指與個人有下列關係之國內外個人或教育、文化、公益、慈善機關或團體：
一、配偶及二親等以內親屬。
二、個人當年度綜合所得稅結算申報同一申報戶之親屬或家屬。
三、與個人屬同一信託關係之委託人、受託人或受益人，且該信託關係之信託財產為低稅負區關係企業股份或資本額者，其委託人、受託人或受益人本人、配偶及二親等以內親屬。
四、受個人捐贈金額達其平衡表或資產負債表基金總額三分之一之財團法人。
五、個人、配偶及二親等以內親屬擔任董事總席次達半數之財團法人。
六、前項各款規定關係企業之董事、監察人、總經理或相當或更高層級職位之人、副總經理、協理及直屬總經理之部門主管。
七、前項各款規定關係企業之董事、監察人、總經理或相當或更高層級職位之人之配偶。
八、前項各款規定關係企業之董事長、總經理或相當或更高層級職位之人之二親等以內親屬。
九、個人或其配偶擔任合夥事業之合夥人，該合夥事業其他合夥人及其配偶。
十、其他足資證明個人對另一個人或教育、文化、公益、慈善機關或團體之財務、經濟或投資行為具有實質控制能力之情形。