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Relevant Laws

Title：Regulations Governing Investment in Securities by Overseas Chinese and Foreign Nationals (2014.02.11)
Article 22     A custodian institution shall establish accounts in which information on the utilization of the funds and securities inventories of each offshore overseas Chinese or foreign national shall be recorded on a daily basis, and the previous day's inward and outward remittances shall be reported to the competent authority for foreign exchange business. Within 10 days of the end of each month, such party shall produce a statement of trades, inward and outward remittances of funds, and securities inventories for the previous month; this information shall be reported to the competent authority for foreign exchange business, and shall at the same time be provided to the TWSE for registration.
Article 32     Overseas Chinese and foreign nationals may sell on domestic markets the overseas stocks in which they have invested.
    Where an overseas Chinese or foreign national holds privately placed overseas shares, or shares received through subsequent distributions out of earnings or capital reserves, such shares shall not be sold on the domestic market until at least 3 years after the privately placed overseas shares have been delivered and the issuer has filed a supplemental public issuance with the FSC.