Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 44
These Regulations shall come into effect from the date of promulgation; however, the text of Subparagraph 6, Article 3 shall come into effect on January 1, 2019.
中文原文 適用所得稅協定查核準則第44條
本準則自發布日施行。
但第三條第六款，自中華民國一百零八年一月一日施行。
但第三條第六款，自中華民國一百零八年一月一日施行。