Standards of Withholding Rates for Various Incomes Article 4
The net dividends or profit distributed or attributable to a profit-seeking enterprise having its head office outside the territory of the Republic of China from investment in an enterprise within the territory of the Republic of China shall be withheld at a rate of 21% of the amount distributed or payable by the withholder when payment is made.
中文原文 各類所得扣繳率標準第4條
總機構在中華民國境外之營利事業，因投資於國內其他營利事業，所獲配或應獲配之股利或盈餘，由扣繳義務人於給付時，按給付額或應分配額扣取百分之二十一。