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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:
Tax Collection Act
Article 5
Content:
The Ministry of Finance may, based on principle of reciprocity, enter into a reciprocal tax exemption treaty with a foreign country and put it into force after having obtained the approval of the Executive Yuan thereon and completed the formality of treaty exchange with said foreign country.
 Update:2018-04-19

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