Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds Article 14
Where an individual or a profit-seeking enterprise opts to assess tax on its offshore funds or the investment income derived from an offshore invested enterprise to be repatriated in accordance with this Act, the individual or the profit-seeking enterprise shall not enjoy other tax preferences that may apply to the investment made with the same funds under other laws and regulations.
中文原文 境外資金匯回管理運用及課稅作業辦法第14條
個人及營利事業匯回境外資金或境外轉投資收益已擇定依本條例規定課稅者，不得就該同一資金之投資適用其他法令所定之租稅優惠。