Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 1
These Regulations are enacted pursuant to the stipulations set forth in Paragraph 5, Article 80 of the Income Tax Act.
中文原文 適用所得稅協定查核準則第1條
本準則依所得稅法第八十條第五項規定訂定之。