Tax Related Laws & Regulations

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2024/4/25

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Regulations Governing Application of Agreements for the Avoidance of Double Tax
Article　12

Content：

The determination of the source State of the income shall be governed by the DTA; with regard to matters not provided for in the DTA, the Income Tax Act or relevant provisions of other acts and regulations shall govern.

Update：2018-04-23

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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