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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

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

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