Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 5
In no case shall the exchange of tax information exercised by the ROC or the other Contracting Party in accordance with the provision of the preceding article be construed so as to impose on a Contracting Party the obligation:1. To carry out administrative measures at variance with the laws and administrative practice of the ROC or of the other Contracting Party.2. To supply information which is not obtainable under the laws or in the normal course of the administration of the ROC or of the other Contracting Party.3. To supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information.4. To supply information which would be contrary to public policy or public order.5. To comply with other obligations which the ROC or the other Contracting Party is not specified to have in the provisions of the applicable agreement on tax matters.
中文原文 租稅協定稅務用途資訊交換作業辦法第5條
我國或締約他方進行符合前條規定之稅務用途資訊交換，不得解釋為任一締約方具有下列義務：
一、執行與我國或締約他方之法律及行政慣例不一致之行政措施。
二、提供依我國或締約他方之法律規定或正常行政程序無法獲得之資訊。
三、提供可能洩漏任何貿易、營業、工業、商業或執行業務之秘密或交易方法或資訊。
四、提供有違公共政策或公共秩序之資訊。
五、適用之租稅協定規定我國或締約他方不具有之其他義務。
一、執行與我國或締約他方之法律及行政慣例不一致之行政措施。
二、提供依我國或締約他方之法律規定或正常行政程序無法獲得之資訊。
三、提供可能洩漏任何貿易、營業、工業、商業或執行業務之秘密或交易方法或資訊。
四、提供有違公共政策或公共秩序之資訊。
五、適用之租稅協定規定我國或締約他方不具有之其他義務。