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財政部民國115年3月2日台財稅字第11400697720號
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修正「外國特定專業人才減免所得稅辦法」
MINISTRY OF FINANCE Order is hereby given, for the amendment of "Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals" (amended regulations have come into force since 1st, January 2026)
