“Tourist spots” are to be determined coverage through negotiations at county and city governments. Once determined, the proposals along with related tourist resources information are sent to the Ministry of Transportation and Communications. Experts and scholars from related institutions are then invited by the Tourism Bureau to conduct onsite inspections and meet with prospective business competent authorities for final agreement before sending for public announcement by the Ministry. “Remote areas” refer to regions meeting the requirements of Article 2 of “Investment Deduction Applicable Guidelines to Companies Investing in Resources-Deprived or Slow-Developing Regions” established in compliance with Paragraph 2, Article 7 of the Statute for Upgrading Industries.