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Title:
Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters
CH
Category:
Ministry of Finance(財政部)
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Legislative History
Chapter 1 General Provisions
§ 1
Chapter 2 A Specific Request
§ 8
Section 1 Raising A Specific Request
§ 8
Section 2 Receiving A Specific Request
§ 12
Chapter 3 Spontaneous Exchange
§ 15
Section 1 Raising Spontaneous Exchange
§ 15
Section 2 Receiving Spontaneous Exchange
§ 18
Chapter 4 Automatic Exchange
§ 19
Section 1 Basis for Implementation
§ 19
Section 2 Raising Automatic Exchange
§ 20
Section 3 Receiving Automatic Exchange
§ 22
Chapter 5 Feedback
§ 23
Section 1 Providing Feedback
§ 23
Section 2 Receiving Feedback
§ 25
Chapter 6 Supplemental Provisions
§ 26