Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 1
These Regulations are enacted pursuant to the provisions set out in paragraph 6 of Article 5-1 of the Tax Collection Act (hereinafter referred to as the Act).
中文原文 租稅協定稅務用途資訊交換作業辦法第1條
本辦法依稅捐稽徵法（以下簡稱本法）第五條之一第六項規定訂定之。