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A foreign corporation has corporation tax imposed on income for each business year with respect to income pertaining to the domestic source income prescribed in each item of Article 141 (Tax Base) for the category of foreign corporation listed in the relevant item.
Notwithstanding the provision of the preceding paragraph, a foreign corporation (limited to an association or foundation without juridical personality) does not have corporation tax imposed on income for each business year with respect to the portion of the income categorized as domestic source income prescribed in the paragraph which has not arisen from its profit-making business.
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