Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters - Chapter - Laws & Regulations Database of The Republic of China (Taiwan)

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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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Chapter 3 Spontaneous Exchange

Section 2 Receiving Spontaneous Exchange

Article 18

The competent authority of the ROC shall forward the information provided by the competent authority of the other Contracting Party under a spontaneous exchange to the tax collection authority or the Taxation Administration of the Ministry of Finance to use such information.