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

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Tax Related Laws & Regulations

Tax Act:
Regulations Governing Application of Agreements for the Avoidance of Double Tax
Article 5
Content:
In the case of an individual, a resident of the ROC applicable under a DTA means an individual who is subject to tax under the provisions of Paragraph 2, Article 7 of the Income Tax Act. In the case of a company or any other body of persons, a resident of the ROC applicable under a DTA means a person that is subject to tax on its total profit-seeking enterprise income derived within or outside the territory of the ROC under the provisions of Paragraph 2, Article 3 of the Income Tax Act.
The resident status of a person of the other Contracting State shall be recognized based on the Resident Certificate issued by the other Contracting State in accordance with the provisions for residents under the DTA.
 Update:2018-04-23

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