print time:2024/05/19 23:31
Article NO. Content
Title:
Regulations Governing Investment in Securities by Overseas Chinese and Foreign Nationals
Amended Date:
2014.02.11
Article 8
Earnings derived from securities investment trust funds issued by SITEs may be distributed to the beneficiaries of overseas beneficial certificates, provided that capital gains and stock dividends are distributed from realized gains only.
Interpretation:
(84)台財證(四)字第 36182 號
台財證(四)字第 11274 號
台財證(四)字第 01324 號
台財證(三)字第 00008 號