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Chapter

Title： Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income CH
Category： Ministry of Finance（財政部）
Chapter 1 General Provisions § 1
Chapter 2 Interpretation on the Applications of Provisions under a DTA § 5
Chapter 3 Attribution of the Right to Income Tax § 18
Chapter 4 Application of Tax Reduction and Exemption § 23
Chapter 5 Determination of the Amount of Taxable Income § 28
Chapter 6 Procedure of Filing and Tax Refund § 31
Chapter 7 Application of the Provisions for Elimination of Double Taxation § 36
Chapter 8 Issuance of Certificates § 38
Chapter 9 Mutual Agreement and Exchange of Information § 40
Chapter 10 Supplemental Provisions § 44