Interpretation
J.Y.
Interpretation |
NO. 54
|
| Date |
1955/10/24 |
| Issue |
Shall the Estate Tax Act provide any retroactive effect? |
| Holding |
1 Since the current Estate Tax Act does not expressly provide any retroactive effect, the proviso of Article 8 of the Act does not apply to an inheritance that occurred before the Act was promulgated.
'Translated by Rebecca Hsiao, Lee and Li, Attorneys-Law.
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