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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 4
A resident of the other Contracting State who is subject to tax in accordance with the provisions of the Income Tax Act, the Income Basic Tax Act and relevant laws and regulations may apply to obtain the benefit of any reduction in or exemption from tax provided for in the DTA.
In the case where the tax collection authority-in-charge investigates and audits the constituent elements of a case applicable under a DTA in the preceding paragraph, such investigation and audit shall be based on the facts of the actual economic relationships and the attribution and ownership of the actual economic benefits.

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