Regulations Governing Assessment of Interest Expenditure on the Debts Owed by a Profit-seeking Enterprise to a Related Party in Accordance with the Condition that the Related Payments Shall Not be Considered as Expenses or Losses Article 1
The Regulations are enacted pursuant to the provisions set out in Paragraph 3, Article 43-2 and Paragraph 5, Article 80 of the Income Tax Act (hereinafter referred to as the "ITA").
中文原文 營利事業對關係人負債之利息支出不得列為費用或損失查核辦法第1條
本辦法依所得稅法（以下簡稱本法）第四十三條之二第三項及第八十條第五項規定訂定之。