Taiwan Stock Exchange - Rules & Regulations Directory
Offshore Banking Act
Article No. Search
Offshore Banking Act(2010.06.09)
Interests paid by offshore banking branches to financial institutions, natural persons, juridical persons and government agencies outside the territory of the R.O.C. and income derived from the transaction of structured products shall be exempt from income tax withholding.
The provision in the preceding paragraph on exemption of income tax withholding for income derived from the transaction of structured products shall become effective on January 1, 2010.
Unless otherwise provided, this Act shall be effective on the date of promulgation.
Resolution：1024 x 768
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English version of regulations are translated by Baker McKenzie Taipei Office.