|
Article 4-1
|
When offshore overseas compatriots and foreign nationals invest in foreign currency denominated straight corporate bonds or non-equity-type financial bonds issued in the ROC by a foreign issuer, these Regulations shall not apply if their inwardly remitted funds do not involve foreign exchange settlements against the New Taiwan dollar.<br/>When offshore overseas compatriots and foreign nationals invest in foreign currency denominated straight corporate bonds or non-equity-type financial bonds issued in the ROC by a domestic issuer, Articles 10 to 22 shall not apply if their inwardly remitted funds do not involve foreign exchange settlements against the New Taiwan dollar. Additionally, Article 6 shall not apply if any of the following circumstances applies to the investment:<br/>1. After purchase the bonds are continuously held to the coupon date.<br/>2. The bonds are sold to a domestic bond dealer, and the bond dealer will serve as agent for the declaration and payment of interest income tax.<br/>3. The bonds are traded outside the ROC with other offshore overseas compatriots and foreign nationals.<br/>When offshore overseas compatriots and foreign nationals invest in foreign currency denominated securities investment trust fund beneficial certificates offered and issued in the ROC by a domestic SITE, Articles 10 to 22 shall not apply if their inwardly remitted funds do not involve foreign exchange settlements against the New Taiwan dollar.<br/>The foreign currency denominated securities investment trust fund referred to in the preceding paragraph shall be limited to the following:<br/>1. Foreign currency denominated funds provided for in Article 21 of the Regulations Governing Securities Investment Trust Funds.<br/>2. The foreign currency classes of multi-currency funds other than money market funds.
|