Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds Article 1

These Regulations are enacted pursuant to the provisions set out in Paragraph 2 of Article 3, Paragraph 3 of Article 5, the latter half of Paragraph 6 of Article 7, and the latter half of Paragraph 7 of Article 8 of the Management, Utilization, and Taxation of Repatriated Offshore Funds Act (hereinafter referred to as the “Act”).