Regulations Governing Application of Agreements for the Avoidance of Double Tax<br> Article 5
In the case of an individual, a resident of the ROC applicable under a DTA means an individual who is subject to tax under the provisions of Paragraph 2, Article 7 of the Income Tax Act. In the case of a company or any other body of persons, a resident of the ROC applicable under a DTA means a person that is subject to tax on its total profit-seeking enterprise income derived within or outside the territory of the ROC under the provisions of Paragraph 2, Article 3 of the Income Tax Act.
The resident status of a person of the other Contracting State shall be recognized based on the Resident Certificate issued by the other Contracting State in accordance with the provisions for residents under the DTA.