Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 30
Where a resident of the other Contracting State derives salaries, wages, and other similar remuneration in respect of an employment, such remuneration shall refer to income deriving from the period of employment of that resident. The income from employment shall be calculated as ROC-sourced, being subject to income tax based on the proportion of the days of that resident’s actual presence for exercising the employment in the territory of the ROC to the associated period of employment. However, in the case that the ratio of the contribution attributed to the employment exercised within the territory of the ROC is higher than the aforementioned proportion, this ratio of the contribution shall be used as basis for the calculation of the income from employment from ROC source.
中文原文 適用所得稅協定查核準則第30條
他方締約國之居住者因受僱而取得薪津、工資及其他類似之報酬，以其於受僱期間所取得之勞務報酬為準，按其在中華民國境內提供受僱勞務之實際居留天數占該受僱期間之比例，計算屬中華民國來源之受僱勞務所得，課徵所得稅。
但其在中華民國境內提供之勞務對總勞務報酬之貢獻度高於該比例者，應以實際貢獻度為基礎，計算屬中華民國來源之受僱勞務所得。
但其在中華民國境內提供之勞務對總勞務報酬之貢獻度高於該比例者，應以實際貢獻度為基礎，計算屬中華民國來源之受僱勞務所得。