Income Tax Act Article 124
Where there are special provisions in income tax agreements signed by the Republic of China with a foreign country, such special provisions shall prevail.
中文原文 所得稅法第124條
凡中華民國與其他國家所簽訂之所得稅協定中，另有特別規定者，依其規定。
English translation for reference only; the Chinese text prevails. Not legal advice.