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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
Chapter 7【Mutual Agreement and Exchange of Information】 Article 30
In the case that the status of the resident is required to be resolved by mutual agreement according to the provisions of the DTA, the tax collection authority-in-charge shall provide the relevant facts and notify the Taxation Agency, Ministry of Finance to request the competent authorities of the other Contracting State to determine the status of the resident.

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