Partial amendment to RESTRICTION OF SPECIAL TAXATION ACT

Under the current law when a small and medium-sized enterprise pays a worker a management performanc...

Under

,

the

,

current

,

law

,

when

,

small

,

and

,

medium-sized

,

enterprise

,

pays

,

worker

,

management

,

performance

,

benefit

,

the

,

amount

,

equivalent

,

to

,

15/100

,

of

,

the

,

management

,

incentive

,

is

,

deducted

,

from

,

the

,

corporate

,

tax

,

or

,

income

,

tax

,

and

,

the

,

worker

,

who

,

receives

,

the

,

relevant

,

busi