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財政部民國109年11月25日台財際字第10924516470號
修正「適用所得稅協定相互協議程序作業要點」第10點之1規定,自即日生效
MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 10-1 of "Directions Governing Application of Mutual Agreement Procedures of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income" (revised directions take into force from 25th, November 2020)