| 財政部核釋「所得稅法」第4條、第88條有關個人投資型保險所得課稅 ... (一)扣繳義務人應於給付投資收益時，以保險人為納稅義務人，依所得稅法第88條 規定辦理扣繳，開具扣免繳憑單。保險人將 ...
| 財政部核釋「所得稅法」第88條有關境外華僑及外國人投資債券未指定 ... 財政部核釋「所得稅法」第88條有關境外華僑及外國人投資債券未指定代理人之利息 所得扣繳規定 ... 境外華僑及外國人依華僑及外國人投資證券管理辦法第4條之1第2 項規定，毋須委託中華民國境內之代理人 ...
財政部核釋「所得稅法」第88條有關境外華僑及外國人投資債券 ... 財政部核釋「所得稅法」第88條有關境外華僑及外國人投資債券未指定代理人之利息 ... 境外華僑及外國人依華僑及外國人投資證券管理辦法第4條之1第2項規定，毋須 ...
Income Tax Act ( RSC , 1985, c. 1 (5th Supp.)) - Lois du Canada 88. (1) Where a taxable Canadian corporation (in this subsection referred to as ... notwithstanding any other provision of this Act other than subsection 69(11), the ... (d.1) subsection 84(2) and section 21 of the Income Tax Application Rules do ...
Explanatory Notes Relating to the Income Tax Act and Regulations Part 1 – Legislative Proposals Relating to the Income Tax Act and ... Three examples of the application of subparagraph 88(1)(d)(ii.1) are provided below.
