Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 22
Pursuant to the provisions in association with the term general definition under a DTA, where it illustrates that “the term enterprise applies to the carrying on of any business” and “the term business includes the performance of professional services and of other activities of an independent character,” and such DTA does not have an article governing independent personal services, these all together shall imply that the provisions in association with the term business profits under such DTA is to govern a case where a resident of the other Contracting State derives income from performing professional services or other activities of an independent character which is subject to income tax in the ROC.
中文原文 適用所得稅協定查核準則第22條
依所得稅協定有關一般定義之規定，該協定所稱企業，適用於所經營之任何營業，所稱營業，包括執行業務或其他具有獨立性質之活動，且該協定未另行訂定有關執行業務之條款者，於他方締約國之居住者因執行業務或其他具有獨立性質活動，取得應於中華民國課徵所得稅之所得，應適用所得稅協定有關營業利潤之規定。