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Article NO. Content

Title:

Offshore Banking Act  CH

Amended Date: 2016.12.28 
Article 16 Interests paid by offshore banking branches to financial institutions, natural persons, juristic persons and government agencies outside the territory of the ROC and income derived from the transaction of structured products shall be exempt from income tax withholding.
The provision in the preceding paragraph on exemption of income tax withholding for income derived from the transaction of structured products shall become effective on January 1, 2010.