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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Regulations Governing Application of Agreements for the Avoidance of Double Tax
Article 10
Content:
The term “a person who is acting on behalf of an enterprise and has, and habitually exercises, in the territory of the ROC an authority to conclude contracts in the name of the enterprise” under the provisions of the DTA refers to any person, who may be an individual or individuals, company or companies or any other body of persons, is acting on behalf of an enterprise and has, and habitually exercises, in the territory of the ROC, an authority to conclude contracts in the name of the enterprise, sign documents in a way binding on the enterprise, or negotiate all elements and details of a contract. However, the aforementioned person does not include an agent conducting activities for the enterprise solely of a preparatory or auxiliary character or an independent agent.
The term "independent agent" referred to in the preceding paragraph refers to an agent acting in the ordinary course of the business when acting on behalf of an enterprise of the other Contracting State.
 Update:2018-04-23

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