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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 29
A resident of the other Contacting State shall apply for the issuance of a tax payment certificate for the purpose of applying for foreign tax credits to the tax authority in that State.

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