Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 17

Pursuant to the provisions in association with the term income from employment under a DTA, where a resident of the other Contracting State is present in the territory of the ROC for a period or periods aggregated not exceeding a certain duration of time, and based on which that resident of the other Contracting State is entitled to the reduction of or exemption from income tax, the computation of the duration of stay of that resident of the other Contracting State shall be determined by the aggregation of days commencing from the next day of the arrival and ending on the day of departure, and include weekends, national holidays, annual leave, personal leave, sick leave, or bereavement leave, the departure day and temporary cessation of work due to strikes, training, etc.Pursuant to the provisions in association with the term income from employment under a DTA, where the calculation of the duration of stay for a period or periods aggregated mentioned in the preceding paragraph is formulated to be measured within any twelve-month period commencing or ending in the relevant year concerned, the said “any twelve-month period commencing or ending in the relevant year concerned” shall refer to any consecutive twelve months within the period from the day that is counting backward from the first day of the relevant year until the completion of a complementary twelve-month period, to the day that is counting forwards from the last day of the relevant year until the completion of a complementary twelve-month period.When calculating the duration of stay of a resident of the other Contracting State for a period or periods aggregated in the territory of the ROC is based on the rules mentioned in the preceding two paragraphs, those days of presence of said resident of the other Contracting State during which such person used the identity of a resident of the ROC and that identity was determined pursuant to the applicable DTA shall not be taken into account to calculate the duration of stay in the ROC.