Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 33

In the case that an individual who is a resident of the other Contracting State and whose spouse is a resident of the ROC derives dividends, interest, royalties, and technical service fees from ROC sources, that resident of the other Contracting State may apply for the limited tax rate to such income as specified in a DTA, to be withheld in accordance with Article 25 of these Regulations. In this context, the requirement of the aforesaid income for joint filing with the spouse, in accordance with Article 15 of the Income Tax Act, shall not apply.