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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 23
Content:
In the case that an individual who is the resident of the other Contracting State and whose spouse is a resident of the ROC, derives dividends, interests, royalties and technical fees from ROC sources, he or she may apply for the limited tax rate, as stipulated in the DTA, to be withheld in accordance with Article 15 of these Regulations. In such a case, the requirement for joint filing with his or her spouse, in accordance with Article 15 of the Income Tax Law, shall not apply.
 Update:2018-04-23

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