The Management, Utilization, and Taxation of Repatriated Offshore Funds Act Article 1
This Act is made for the purposes of channeling individuals to repatriate offshore funds and profit-seeking enterprises to repatriate investment income derived from an offshore invested enterprise, as a means of boosting our economic development under international standards.
中文原文 境外資金匯回管理運用及課稅條例第1條
為引導個人匯回境外資金，及營利事業匯回境外轉投資收益，於符合國際規範下，促進我國整體經濟發展，特制定本條例。