Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 5
Pursuant to the provisions in association with the term resident under a DTA, a resident of the ROC means a person being any of the following:1. In the case of an individual, it refers to the individual residing in the ROC as specified in Paragraph 2, Article 7 of the Income Tax Act.2. In the case of a company or any other body of persons, it refers to the following:(1) The profit-seeking enterprise that is liable to tax on its total profit-seeking enterprise income derived within or outside the territory of the ROC as defined in Paragraph 2, Article 3 of the Income Tax Act.(2) The organization or institution that is established for educational, cultural, public welfare, or charitable purposes as defined in Paragraph 4, Article 11 of the Income Tax Act.(3) The governments of various levels.(4) The Public Service Pension Fund, the New Labor Pension Fund, the Old Labor Pension Fund, the Labor Insurance Fund, the National Pension Insurance Fund, and any other entity that is recognized by the Ministry of Finance as established by the governments of various levels for non-profit-seeking purposes and directly or indirectly wholly-owned or controlled thereby.(5) Any other person that is liable to tax on its total income derived within or outside the territory of the ROC in accordance with the stipulations under the Income Tax Act or other laws.A resident of the other Contracting State is recognized based on the Certificate of Residence issued by the other Contracting State in accordance with the provisions in association with the term resident under the applicable DTA.
中文原文 適用所得稅協定查核準則第5條
依所得稅協定有關居住者之規定，中華民國之居住者指下列之人：
一、於個人，指所得稅法第七條第二項規定之中華民國境內居住之個人。
二、於公司或其他任何人之集合體，指：
（一）依所得稅法第三條第二項規定，應就中華民國境內外全部營利事業所得課稅之營利事業。
（二）所得稅法第十一條第四項規定之教育、文化、公益、慈善機關或團體。
（三）各級政府機關。
（四）公務人員退休撫卹基金、新制勞工退休基金、舊制勞工退休基金、勞工保險基金、國民年金保險基金及其他經財政部認定由各級政府設置非以營利為目的且由其直接或間接完全持有或控制之實體。
（五）其他依所得稅法或其他法律規定，應就中華民國境內外全部所得課稅之人。
他方締約國之居住者，以他方締約國依適用之所得稅協定有關居住者規定，核發之居住者證明相關文件認定之。
一、於個人，指所得稅法第七條第二項規定之中華民國境內居住之個人。
二、於公司或其他任何人之集合體，指：
（一）依所得稅法第三條第二項規定，應就中華民國境內外全部營利事業所得課稅之營利事業。
（二）所得稅法第十一條第四項規定之教育、文化、公益、慈善機關或團體。
（三）各級政府機關。
（四）公務人員退休撫卹基金、新制勞工退休基金、舊制勞工退休基金、勞工保險基金、國民年金保險基金及其他經財政部認定由各級政府設置非以營利為目的且由其直接或間接完全持有或控制之實體。
（五）其他依所得稅法或其他法律規定，應就中華民國境內外全部所得課稅之人。
他方締約國之居住者，以他方締約國依適用之所得稅協定有關居住者規定，核發之居住者證明相關文件認定之。