Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 4

When the ROC exercises the exchange of tax information with the other Contracting Party, the following provisions shall be accorded; the ROC shall not process an exchange of information case if the case does not meet one of the following provisions:1. Persons covered: the exchange of information shall be restricted to persons who are residents of the ROC, the other Contracting Party, or both Contracting Parties. Notwithstanding the foregoing, where provisions of the applicable agreement on tax matters provide that such exchange shall not be restricted to persons who are residents as the aforementioned, such provisions shall prevail.2. Taxes covered: the exchange of information shall be restricted to taxes on income imposed by the ROC or the other Contracting Party. Notwithstanding the foregoing, where provisions of the applicable agreement on tax matters provide that such exchange shall not be restricted to taxes on income, such provisions shall prevail.3. Period covered: the exchange of information shall be restricted to tax information belonging to the period commencing from the date of entering the agreement on tax matters into effect specified in the entry into force provision of such agreement and ending before the date of ceasing the agreement on tax matters to have effect specified in the termination provision of such agreement. Notwithstanding the foregoing, where provisions of the applicable agreement on tax matters provide otherwise, such provisions shall prevail. In the case that a specific request is raised by the other Contracting Party, the tax information which the ROC may provide for shall be limited to that which falls within the periods for assessment as specified in paragraph 1 of Article 21 of the Act.