Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 15
When the tax collection authority or the Taxation Administration of the Ministry of Finance considers that the information acquired under laws as is foreseeably relevant for carrying out audit in association with taxes specified in subparagraph 2 of Article 4 by the other Contracting Party, the tax collection authority or the Taxation Administration of the Ministry of Finance may draft a letter for the provision of information in English and then submit it together with the relevant data to the competent authority of the ROC. Before drafting the above-mentioned letter, the tax collection authority or the Taxation Administration of the Ministry of Finance shall also verify that such provision of information meets the requirements prescribed in Article 4 and does not fall under one of the situations prescribed in Article 5 or subparagraph 1 or 2 of Article 6.Information is considered as being foreseeably relevant for carrying out audit by the other Contracting Party referred to in the preceding paragraph if:1. There may be a significant loss of tax in the other Contracting Party.2. A person liable to tax obtains a reduction in or an exemption from tax in the ROC which could give rise to an increase tax or to liability to tax in the other Contracting Party.3. Business dealings between a person liable to tax in the ROC and a person liable to tax in the other Contracting Party may result in loss of tax in either or both Contracting Parties.4. A saving of tax may result from artificial transfers of profits within groups of enterprises.5. Information, which is obtained due to the information provided by the other Contracting Party, may be relevant in assessing liability to tax in the other Contracting Party.6. Other situations suggest that information as being foreseeably relevant for carrying out audit in association with taxes specified in subparagraph 2 of Article 4 by the other Contracting Party.The following shall be stated in the letter for the provision of information in English specified in paragraph 1:1. The legal basis upon which the provision of information is based.2. Situations and their reasons concerning the information specified in the preceding paragraph as being foreseeably relevant for carrying out audit by the other Contracting Party.3. The content of the information provided. If necessary, identify and provide relevant information with respect to the agency, institution, enterprise, organization, or individual from which the information was obtained.4. Reasons where the other Contracting Party should avoid notifying the agency, institution, enterprise, organization, or individual to whom the provided information is related.5. Other relevant information which may be helpful for carrying out tax audit by the other Contracting Party.
中文原文 租稅協定稅務用途資訊交換作業辦法第15條
稅捐稽徵機關或財政部賦稅署認為其依法取得之資訊，與締約他方查核第四條第二款所定適用租稅案件相關，經自行檢視符合第四條規定，且未有第五條任一款及第六條第一款或第二款規定情形者，得於擬具英文提供信函及檢附相關資料後，送我國主管機關。
前項所稱與締約他方相關之資訊如下：
一、涉及締約他方可能之稅收損失。
二、我國納稅義務人享有減免稅待遇，可能導致於締約他方之納稅義務增加。
三、我國納稅義務人與締約他方納稅義務人相關營業活動安排，可能減損任一締約方或締約雙方稅收。
四、集團關係企業間透過利潤移轉減輕稅負。
五、依締約他方提供之資訊查得與其核定稅捐相關資訊。
六、其他與締約他方查核第四條第二款所定適用租稅案件相關資訊。
第一項英文提供信函應敘明下列事項：
一、提供資訊之法律依據。
二、符合前項所定資訊與締約他方相關之情形及理由。
三、提供資訊之內容。
於必要時敘明提供該等資訊之機關、機構、事業、團體或個人及其相關資訊。
四、其屬締約他方不宜通知與該等資訊相關之機關、機構、事業、團體或個人情形者，敘明理由。
五、其他有助締約他方稅務查核之相關資訊。
前項所稱與締約他方相關之資訊如下：
一、涉及締約他方可能之稅收損失。
二、我國納稅義務人享有減免稅待遇，可能導致於締約他方之納稅義務增加。
三、我國納稅義務人與締約他方納稅義務人相關營業活動安排，可能減損任一締約方或締約雙方稅收。
四、集團關係企業間透過利潤移轉減輕稅負。
五、依締約他方提供之資訊查得與其核定稅捐相關資訊。
六、其他與締約他方查核第四條第二款所定適用租稅案件相關資訊。
第一項英文提供信函應敘明下列事項：
一、提供資訊之法律依據。
二、符合前項所定資訊與締約他方相關之情形及理由。
三、提供資訊之內容。
於必要時敘明提供該等資訊之機關、機構、事業、團體或個人及其相關資訊。
四、其屬締約他方不宜通知與該等資訊相關之機關、機構、事業、團體或個人情形者，敘明理由。
五、其他有助締約他方稅務查核之相關資訊。