Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 31

Where a resident of the other Contracting State derives income which, in accordance with the provisions of a DTA, may be taxed in the ROC, the relevant assessment and collection procedure shall be governed by the stipulations of the Income Tax Act, the Income Basic Tax Act, and relevant laws and regulations, unless otherwise provided in the DTA, these Regulations, and relevant laws and regulations.Where a resident of the ROC is considered a resident of both Contracting States pursuant to the stipulations under these Contracting States’ respective domestic tax laws, and yet based on the provisions of an applicable DTA the sole resident status of that person for the purposes of that DTA is determined to be a resident of the other Contracting State, the assessment and collection procedure to that person who is subject to income tax in the ROC shall accord to those stipulated under the ROC’s tax laws which originally applied to that person as a resident of the ROC. The aforementioned determination of a sole resident status under a DTA shall not affect that person’s assessment and collection procedure in the ROC.