Taiwan's Ministry of Finance has announced the promulgation of amendments to the "Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income". The amendments are made through a Ministry Order in consideration of the latest OECD Model Tax Convention and guidance resulting from the BEPS project. --- The promulgation of the amendments to the "Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income" The Ministry of Finance states that, in order to provide certainty to tax cases applying for benefits provided by Taiwan's Income Tax...