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Amendments

Title：

Offshore Banking Act  CH

Amended Date： 2016.12.28 
Article Content Chapter Content Search Article No. Search Subordinate Legislation Amended Article Legislative History Chinese

Title： Offshore Banking Act(2010.06.09)
Date：
Article 16     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.
Article 24     Unless otherwise provided, this Act shall be effective on the date of promulgation.