Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 3
For the purposes of these Regulations:The term “DTA” means any income tax treaty, agreement, or arrangement (including its full text, exchange of letter, annex, protocol, and any other similar international paper documents) signed by the ROC with the other Contracting State and brought into force in accordance with Article 5 of the Tax Collection Act, Article 124 of the Income Tax Act, or other relevant laws, including the comprehensive taxation agreement and the reciprocal exemption agreement on income derived from the operation of shipping and air transport.The term “the other Contracting State” means a country or jurisdiction with which the ROC has signed a DTA.The term “both Contracting States” means the ROC and the other Contracting State.The term “competent authority” means, with respect to the ROC, the Ministry of Finance, or the designated agency or person in accordance with the provisions in association with the term competent authority under a DTA; with respect to the other Contracting State, the designated agency or person in accordance with the provisions in association with the term competent authority under a DTA.The term “enterprise of the other Contracting State” means an enterprise carried on by a resident of the other Contracting State.The term “limited tax rate” means the tax imposed on income, payments, or revenues by the ROC or the other Contracting State shall not exceed a certain percentage of the gross amount of such income, payments, or revenues in accordance with the provisions of a DTA.
中文原文 適用所得稅協定查核準則第3條
本準則用詞，定義如下：
一、所得稅協定：指中華民國依稅捐稽徵法第五條、所得稅法第一百二十四條或其他法律規定與他方締約國簽署生效之所得稅條約、協定或協議（含本文、換函、附錄、議定書及其他性質類似之國際書面約定），包括全面性協定及海、空運輸事業單項協定。
二、他方締約國：指與中華民國簽署所得稅協定之國家或領域。
三、雙方締約國：指中華民國及他方締約國。
四、主管機關：於中華民國，指財政部或其他依所得稅協定有關主管機關之規定指定之機關或人；於他方締約國，指其依所得稅協定有關主管機關之規定指定之機關或人。
五、他方締約國之企業：指由他方締約國之居住者所經營之企業。
六、上限稅率：指依所得稅協定規定，中華民國或他方締約國對所得、給付或收益之課稅，不得超過所得總額、給付總額或收益總額一定比率。
一、所得稅協定：指中華民國依稅捐稽徵法第五條、所得稅法第一百二十四條或其他法律規定與他方締約國簽署生效之所得稅條約、協定或協議（含本文、換函、附錄、議定書及其他性質類似之國際書面約定），包括全面性協定及海、空運輸事業單項協定。
二、他方締約國：指與中華民國簽署所得稅協定之國家或領域。
三、雙方締約國：指中華民國及他方締約國。
四、主管機關：於中華民國，指財政部或其他依所得稅協定有關主管機關之規定指定之機關或人；於他方締約國，指其依所得稅協定有關主管機關之規定指定之機關或人。
五、他方締約國之企業：指由他方締約國之居住者所經營之企業。
六、上限稅率：指依所得稅協定規定，中華民國或他方締約國對所得、給付或收益之課稅，不得超過所得總額、給付總額或收益總額一定比率。