Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 18
The attribution of the right to tax on different categories of income shall be governed by the DTA. The income which may be taxed in the source State in accordance with the provisions of the DTA may also be taxed in the resident State; however, the resident State shall eliminate double taxation either in accordance with the DTA or its domestic tax laws. Where a resident of a State derives income which, in accordance with the provisions of the DTA, shall be taxable only in the source State or in the resident State, the other State shall exempt such income from taxation.
中文原文 適用所得稅協定查核準則第18條
各類所得之課稅權歸屬，應依所得稅協定辦理。
所得稅協定規定得由所得來源地國課稅者，居住地國亦得課稅，但應依該協定或其稅法規定消除重複課稅；所得稅協定規定僅由所得來源地國或居住地國課稅者，居住地國或所得來源地國應予免稅。
所得稅協定規定得由所得來源地國課稅者，居住地國亦得課稅，但應依該協定或其稅法規定消除重複課稅；所得稅協定規定僅由所得來源地國或居住地國課稅者，居住地國或所得來源地國應予免稅。