Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 43

Where an investigator appointed by the tax collection authority concerned or the Taxation Administration of the Ministry of Finance finds that there is a need to verify or acquire relevant information for the purpose to carry out an investigation or audit, the investigator may make a request to the competent authority of the ROC for acquiring assistance in verifying or providing such relevant information from the competent authority of the other Contracting State, in accordance with the provisions in association with the term exchange of information under a DTA, the stipulations of the Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters, and other relevant laws and regulations.When the competent authority of the other Contracting State requests information concerning property, income, business, and tax payment of the taxpayers in accordance with the provisions of the exchange of information article under a DTA, such request shall be handled by the competent authority of the ROC in accordance with the provisions of the exchange of information article under the aforementioned DTA, the stipulations of the Regulations Governing the Exchange of Tax Information Concerning Agreements on Tax Matters, and other relevant laws and regulations.