Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 41
Pursuant to the provisions in association with the term mutual agreement procedure under a DTA, where a person as specified under that DTA is eligible to present a mutual agreement procedure request for addressing the actions of one or both of the Contracting States resulting for that person in taxation not in accordance with the provisions of such DTA, the procedure for that person to present the request shall be prescribed by the Ministry of Finance. Matters with respect to the competent authority of the ROC accepting the aforesaid request and accordingly conducting mutual agreement procedure with the competent authority of the other Contracting State, or accepting the mutual agreement procedure request made by the competent authority of the other Contracting State in accordance with an applicable DTA shall also be prescribed by the Ministry of Finance.
中文原文 適用所得稅協定查核準則第41條
依所得稅協定相互協議程序之規定，所得稅協定規定之人就他方締約國或雙方締約國之課稅不符合所得稅協定之情形，得依規定提出相互協議程序申請者，其提出申請之程序，及中華民國主管機關受理該項申請、據以與他方締約國主管機關進行相互協議程序或受理他方締約國主管機關依適用之所得稅協定提出相互協議程序請求案件之事宜，由財政部定之。