Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 2

The Republic of China (hereinafter referred to as the ROC) shall, based on the principle of reciprocity, exchange tax information with the other Contracting Party in accordance with the provisions of an applicable agreement on tax matters and paper documents agreed upon thereunder. Any such matter not provided for shall be governed by the provisions of the Act, the Income Tax Act, these Regulations, the Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income, and other relevant laws and regulations.The competent authority of the ROC, while exercising exchange of tax information, shall receive or provide relevant tax information in the form of a specific request, spontaneous exchange, automatic exchange, or other methods of exchange as agreed upon by the competent authorities.