Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 40

When an investigator appointed by the tax collection authority concerned or the Taxation Administration of the Ministry of Finance, having investigated or audited a case in accordance with these Regulations, believes that there is a need to conduct a mutual agreement or consultation of the case with the other Contracting State, and recognizes that such mutual agreement or consultation with the competent authority of the other Contracting State may be allowed in accordance with the provisions of the applicable DTA, the investigator shall make a request to the competent authority of the ROC and state therein in both Chinese and English languages the reasons, relevant facts, and circumstances for conducting such a mutual agreement or consultation. The competent authority of the ROC, after receiving the above-mentioned request and agreeing the need stated therein, shall conduct a mutual agreement or consultation of that case with the competent authority of the other Contracting State.