Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds Article 2
“Having the controlling power or a significant influence” as referred to under Subparagraph 4, Paragraph 1, Article 3 of this Act shall comply with any of the following conditions:1. A profit-seeking enterprise directly or indirectly holds 20% or more of the shares or capital of an offshore invested enterprise.2. A profit-seeking enterprise is required, under the Enterprise Accounting Standards published by the Accounting Research and Development Foundation or the International Financial Reporting Standards, the International Accounting Standards, and the Regulations Governing the Preparation of Financial Reports by Securities Issuers recognized by the Financial Supervisory Commission (hereinafter referred to as the “FSC”), to include the offshore invested enterprise in its consolidated financial statements or use the equity method to recognize the profits and losses of its offshore invested enterprise.
中文原文 境外資金匯回管理運用及課稅作業辦法第2條
本條例第三條第一項第四款規定所稱具控制能力或重大影響力，指符合下列情形之一：
一、營利事業直接或間接持有境外轉投資事業股份或資本額百分之二十以上。
二、營利事業依財團法人中華民國會計研究發展基金會公開之企業會計準則公報或金融監督管理委員會認可之國際財務報導準則、國際會計準則及證券發行人財務報告編製準則規定，應將其境外轉投資事業納入該營利事業合併財務報表編製或採權益法處理該境外轉投資事業投資損益之情形。
一、營利事業直接或間接持有境外轉投資事業股份或資本額百分之二十以上。
二、營利事業依財團法人中華民國會計研究發展基金會公開之企業會計準則公報或金融監督管理委員會認可之國際財務報導準則、國際會計準則及證券發行人財務報告編製準則規定，應將其境外轉投資事業納入該營利事業合併財務報表編製或採權益法處理該境外轉投資事業投資損益之情形。