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Title:
Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income
CH
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Ministry of Finance(財政部)
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Chapter 10 Supplemental Provisions
Article 44
These Regulations shall come into effect from the date of promulgation; however, the text of Subparagraph 6, Article 3 shall come into effect on January 1, 2019.
Web site:Laws & Regulations Database of The Republic of China (Taiwan)