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財政部民國114年2月4日台財稅字第11304678970號
核釋以中華民國境外低稅負國家或地區之關係企業股份或資本額為信託財產，未能於信託申報期間取得受控外國企業財務報表之相關措施
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule for the relevent measures that parties holding shares or capital of a foreign affiliated enterprise registered in a low-tax burden country or jurisdiction as the trust property are not able to acquire the financial statements of the controlled foreign company during the trust reporting period
