Act Governing Relations with Hong Kong and Macau Article 29-1
The business tax and income tax payable by the marine transport and air transport enterprises of the Taiwan Area upon the revenue or income derived from transport business done in Hong Kong or Macau and those taxes payable by the marine transport and air transport enterprises of Hong Kong or Macau upon the revenue or income derived from transport business done in the Taiwan Area may be mutually reduced or exempt based on the principle of reciprocity.The regulations pertaining to the scope, method and procedure of the reduction or exemption of the taxes referred to in the previous paragraph, and any other items relevant thereto, shall be drafted by the Ministry of Finance in accordance with the agreements between the Taiwan Area and Hong Kong or Macau, and submitted to the Executive Yuan for review and approval.
中文原文 香港澳門關係條例第29-1條
臺灣地區海運、空運事業在香港或澳門取得之運輸收入或所得，及香港或澳門海運、空運事業在臺灣地區取得之運輸收入或所得，得於互惠原則下，相互減免應納之營業稅及所得稅。
前項減免稅捐之範圍、方法、適用程序及其他相關事項之辦法，由財政部依臺灣地區與香港或澳門協議事項擬訂，報請行政院核定。
前項減免稅捐之範圍、方法、適用程序及其他相關事項之辦法，由財政部依臺灣地區與香港或澳門協議事項擬訂，報請行政院核定。