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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 19
Content:
Where a resident of the other Contracting State derives income from performing professional services or other activities of an independent character within the territory of the ROC and such income is taxable according to the domestic law, the taxable income may be determined by the deduction of relevant costs and expenses from the remuneration of such services or activities, subject to the condition that the relevant account books or documents of evidence can be provided in accordance with the Income Tax Act and relevant laws or regulations.
In the case that the aforementioned professional services or other activities of an independent character are partially rendered outside the territory of the ROC, the resident may be allowed to apply, to the tax collection authority-in-charge where the payer of such income is located to be taxed only on the income derived from the services or activities which is rendered within the territory of ROC, subject to the condition that the relevant contracts and documents for the purposes of the determination of the income are available.
 Update:2018-04-23

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