Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 21
Pursuant to the provisions in association with the term business profits under a DTA, where it illustrates that “where profits include items of income which are dealt with separately in other Articles of this DTA, then the provisions of those Articles shall not be affected by the provisions of this Article,” it shall refer to when an enterprise of the other Contracting State derives income which is subject to income tax in the ROC and that income, in accordance with the provisions of the DTA, falls simultaneously within the scope of the article governing business profits as well as the articles governing other specific items of income, those other articles take priority over the article governing business profits in terms of the application of that case under the DTA.
中文原文 適用所得稅協定查核準則第21條
依所得稅協定有關營業利潤之規定，利潤中如包括該協定其他條文規定所得項目，各該其他條文之適用不受影響者，於他方締約國之企業取得應於中華民國課徵所得稅之所得，如同時符合所得稅協定有關營業利潤及其他條文所得項目之規定，應優先適用該其他條文所得項目之規定。