Taiwan's Ministry of Finance has reportedly proposed a draft amendment to extend the application period for tax refunds under income tax treaties from 5 years to 10 years. The change is meant to align the reclaim period across existing regulations and provide taxpayers with more time to reclaim tax refunds. It will apply to cases within the current five-year reclaim period but not to those that have already expired. Any specific provisions included in an applicable tax treaty regarding the reclaim period will supersede the domestic limit.