Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 26
Where doubts arise regarding the exchange of tax information, the competent authority of the ROC may consult with the competent authority of the other Contracting Party to undergo mutual agreement procedure or similar conflict resolution procedure in accordance with an agreement on tax matters, the Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income, or relevant laws and regulations governing the mutual agreement procedure.
中文原文 租稅協定稅務用途資訊交換作業辦法第26條
我國主管機關對於稅務用途資訊交換之疑義，得洽締約他方主管機關依租稅協定、適用所得稅協定查核準則或相互協議相關法令規定，進行相互協議程序或類似爭議解決程序。