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". --- 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 Governing Application of Mutual Agreement Procedures of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income" (hereinafter referred to as "MAP Directions")...