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Taxation Administration,Ministry of Finance,R.O.C.-Taxation Administration,Ministry of Finance,R.O.C

對該所得課徵之總稅負合併不超過40%。 The tax shall not exceed an amount which together with the corporate income tax payable on the profits of the company paying the dividends constitutes 40% of that part of the taxable income out of which the dividends are ......

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