a.Tax Identification Numbers (TIN) of the Republic of China (Taiwan)
 
 b.TIN of other Jurisdictions: Please refer to the website of the OECD: OECD Home / Topics / Tax / Exchange of information / Automatic  exchange of information portal / CRS Implementation and Assistance / Tax identification numbers (TINs)
 
 c.Criteria adopted by Jurisdictions for determining their residents for tax purpose
 Rules governing tax residence: Please refer to the website of the OECD: OECD Home / Topics / Tax / Exchange of information / Automatic exchange of information portal / CRS Implementation and Assistance / tax residency rules