Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 3
For the purposes of these Regulations:1. The term “agreement on tax matters” means a treaty, agreement, or arrangement on income tax or exchange of information on tax matters, including its full text, exchange of letter, annex, protocol, and any other similar international paper document signed by the ROC with the other Contracting Party and brought into force in accordance with Article 5 or Article 5-1 of the Act.2. The term “a specific request” means the competent authority of any Contracting Party, in accordance with the provisions of an agreement on tax matters, requests the competent authority of the other Contracting Party for its assistance in gathering tax information needed for a specific case on tax matters.3. The term “spontaneous exchange” means the competent authority of any Contracting Party spontaneously provides its tax information to the competent authority of the other Contracting Party in accordance with the provisions of an agreement on tax matters.4. The term “automatic exchange” means the competent authority of any Contracting Party periodically provides its tax information in bulk to the competent authority of the other Contracting Party in accordance with the provisions of an agreement on tax matters and paper documents agreed upon thereunder.5. The term “the other Contracting Party” means a country, jurisdiction, or international organization with which the ROC has signed an agreement on tax matters.6. The term “both Contracting Parties” means the ROC and the other Contracting Party.7. The term “competent authority” means, with respect to the ROC, the Ministry of Finance or other authorized agency or person who is designed to handle the exchange of tax information in accordance with an agreement on tax matters in association with the term competent authorities; with respect to the other Contracting Party, the authorized agency or person who is designed to handle the exchange of tax information in accordance with an agreement on tax matters in association with the term competent authorities.
中文原文 租稅協定稅務用途資訊交換作業辦法第3條
本辦法用詞定義如下：
一、租稅協定：指我國依本法第五條或第五條之一與締約他方簽署生效之所得稅或稅務用途資訊交換條約、協定或協議，包括本文、換函、附錄、議定書及其他性質類似之國際書面約定。
二、個案請求：指任一締約方主管機關就個別稅務案件，依租稅協定規定，請求另一方主管機關協助蒐集其所需之稅務用途相關資訊。
三、自發提供：指任一締約方主管機關依租稅協定規定，主動提供另一方主管機關稅務用途相關資訊。
四、自動交換：指任一締約方主管機關依租稅協定及依租稅協定商訂之文書規定，定期批次提供另一方主管機關稅務用途相關資訊。
五、締約他方：指與我國簽署租稅協定之國家、地區或國際組織。
六、締約雙方：指我國及締約他方。
七、主管機關：於我國，指財政部或其他依租稅協定有關主管機關之規定指定負責稅務用途資訊交換之機關或人；於締約他方，指其依租稅協定有關主管機關之規定指定負責稅務用途資訊交換之機關或人。
一、租稅協定：指我國依本法第五條或第五條之一與締約他方簽署生效之所得稅或稅務用途資訊交換條約、協定或協議，包括本文、換函、附錄、議定書及其他性質類似之國際書面約定。
二、個案請求：指任一締約方主管機關就個別稅務案件，依租稅協定規定，請求另一方主管機關協助蒐集其所需之稅務用途相關資訊。
三、自發提供：指任一締約方主管機關依租稅協定規定，主動提供另一方主管機關稅務用途相關資訊。
四、自動交換：指任一締約方主管機關依租稅協定及依租稅協定商訂之文書規定，定期批次提供另一方主管機關稅務用途相關資訊。
五、締約他方：指與我國簽署租稅協定之國家、地區或國際組織。
六、締約雙方：指我國及締約他方。
七、主管機關：於我國，指財政部或其他依租稅協定有關主管機關之規定指定負責稅務用途資訊交換之機關或人；於締約他方，指其依租稅協定有關主管機關之規定指定負責稅務用途資訊交換之機關或人。