Regulations Governing Application of the Place of Effective Management Article 1
These Regulations are enacted pursuant to the provisions set out in Paragraph 4, Article 43-4 and Paragraph 5, Article 80 of the Income Tax Act.
中文原文 實際管理處所適用辦法第1條
本辦法依所得稅法（以下簡稱本法）第四十三條之四第四項及第八十條第五項規定訂定之。