Legal persons, organizations, or other institutions of the Taiwan Area shall pay taxes on income earned in Hong Kong or Macau together with income from Taiwan. However, the amount of any taxes already paid in Hong Kong or Macau may be filed along with other taxes on foreign income already paid in accordance with Article 28 of the Act Governing Relations with Hong Kong and Macau and Article 29 of the Enforcement Rules of the aforementioned Act, and this amount may be deducted from the total amount of ROC taxes due. The value of the deduction shall not exceed the additional amount of tax due as a result of applying the appropriate tax rate to total combined taxable income from Hong Kong, Macau, and foreign sources, as well as domestic income.