Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 11

The competent authority of the ROC shall forward to the requesting authority the reply received from the competent authority of the other Contracting Party as a response to the specific request which was raised in accordance with the provision of Article 9.Where the requesting authority mentioned in the preceding paragraph provides supplementary explanations as a response to the reply received from the other Contracting Party, the procedures prescribed in Article 8 shall be accorded mutatis mutandis.