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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 3
Content:
The DTAs (including full text, exchange of letters, attachments and protocols) mentioned in these Regulations refer to those signed and effective in accordance with Article 5 of the Tax Collection Act, Article 124 of the Income Tax Act, or other relevant laws, including comprehensive taxation agreements and reciprocal exemption agreements on income derived from the operation of shipping and air transport.
The Contracting States mentioned in these Regulations refer to a country or territory which has signed a DTA with the ROC and the ROC.
The application of a DTA shall be limited to those persons who are the residents of the other Contracting State or the ROC.
Visitor:3  Update:2018-04-23

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