Taiwan's Ministry of Finance has issued a notice on amendments to "Directions Governing Application of Mutual Agreement Procedures of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income".
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The Ministry of Finance amended Article 10-1 of the "Directions Governing Application of Mutual Agreement Procedures of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income"
The Ministry of Finance stated that, Article 10-1 of the "Directions Gov…