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 8
(Enforcement Date)The Regulations shall enter into force from the filing of the profit-seeking enterprise income tax return of the year 2011.
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8條
本辦法自一百年度營利事業所得稅結算申報案件適用之。