財政部民國115年9月11日台財際字第11524512390號

有關臺新租稅協定新約規定新加坡企業取得與以船舶或航空器經營國際運輸業務有關資金所產生之利息應視為國際運輸利潤之認定方式

MINISTRY OF FINANCE Order is hereby given, for the stipulation of the determination regarding interest on funds connected with the operations of ships or aircraft in international traffic derived by a Singaporean enterprise to be regarded as profits derived from the operation of such ships or aircraft according to the renewed income tax agreement between Taiwan and Singapore