Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters Article 6
Where the exchange of tax information exercised between the ROC and the other Contracting Party is in accordance with the provision of Article 4, the ROC shall not proceed with such exchange once one of the situations in association with the other Contracting Party listed below is discovered:1. It is not able to equally provide the same kind of information to the ROC.2. It is obviously difficult to keep the information received confidential.3. The information provided as a response to a specific request is used for purposes other than taxation.4. Providing the information as a response to a specific request would be detrimental to the public interest of the ROC.5. Raising a specific request without exhausting means available under its investigation procedures.
中文原文 租稅協定稅務用途資訊交換作業辦法第6條
我國與締約他方進行符合第四條規定之稅務用途資訊交換，經檢視締約他方有下列情形之一者，不得與其進行資訊交換：
一、無法對等提供我國同類資訊。
二、對取得之資訊予以保密，顯有困難。
三、個案請求提供之資訊非為稅務用途。
四、個案請求資訊之提供將有損我國公共利益。
五、提出個案請求前未先盡其調查程序之所能。
一、無法對等提供我國同類資訊。
二、對取得之資訊予以保密，顯有困難。
三、個案請求提供之資訊非為稅務用途。
四、個案請求資訊之提供將有損我國公共利益。
五、提出個案請求前未先盡其調查程序之所能。