Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 21
The competent authority of the ROC, having received the information under the preceding article, shall provide such information to the competent authority of the other Contracting Party within the period and by the transmission method specified in the documents referred to in paragraph 1 of Article 19.
中文原文 租稅協定稅務用途資訊交換作業辦法第21條
我國主管機關接獲前條資料，應依第十九條第一項文書規定之期間及傳送方式提供締約他方主管機關。