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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 9
Content:
In the case where an enterprise of the other Contracting State carries on supervisory activities in the territory of the ROC in connection with a building site, construction, installation, or assembly project for a period of time exceeding a certain duration of time or furnishes services in the territory of the ROC where activities of that nature continue, for the same or a connected project, through employees or other personnel or persons engaged by the enterprise (including individuals and body corporate) for such purpose for a period or periods of time aggregated exceeding a certain duration of time; and the enterprise is deemed to have a PE in the ROC in accordance with the provisions for PE under the DTA, the duration of time shall be determined by the computation of the total of the aggregated days of presence of employees or other personnel or persons engaged by the enterprise to furnish services within the territory of the ROC. However, in the case that the tax collection authority-in-charge of the ROC finds that the enterprise has also engaged in activities outside the territory of the ROC and such activities have a close connection to the services furnished within the territory of the ROC (including the preparatory work), the total number of days spent in such activities shall be included in the calculation of the aforementioned duration of time.
In the case where a resident of the other Contracting State has derived income from performing professional services or other activities of an independent character within the territory of the ROC, for a period or periods aggregated exceeding a certain duration of time and such income is taxable according to the domestic law, the computation of the duration of time in the preceding paragraph shall also apply in this case.
The computation of the duration of time referred to in the preceding two paragraphs shall be determined by the aggregation of the days commencing from the next day of the arrival and ending on the day of departure, of the relevant personnel, and include weekends, national holidays, holidays, days off due to personal affairs, sickness or death in the family, the departure day and temporary cessation of work due to strikes, training, etc. If the services are provided by two or more members of personnel and there is an overlap in the periods of their stay in the territory of the ROC, the overlapping period shall not be counted twice for the computation of the duration of time.
 Update:2018-04-23

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