1. Introduction to Income Tax Agreements（link to Taxation Administration, Ministry of Finance, R.O.C.）

2. Application for Income Tax Agreements

(1) Application Form for a Foreign Profit-Seeking Enterprise to Exempt its Business Profits from Tax under an Agreement for the Avoidance of Double Taxation and Power of Attorney (Sample)（link to eTax Portal, Ministry of Finance）

(2) Reduced Tax Rate

① Application for Refund of Tax Overpaid by a Person Entitle d to the Reduced Tax Rate(For use of persons other than foreign institutional investors applying for refund of tax overpaid)[OCT] 、[DOC] 、[PDF]

② Application for Refund of Tax Overpaid by a Person Entitle d to the Reduced Tax Rate(For use of foreign institutional investors applying for refund of tax overpaid)[OCT] 、[DOC] 、[PDF]

③ Declaration of Beneficial Owner(Sample)[OCT] 、[DOC] 、[PDF]