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Article 21-1
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To further international cooperation between the securities market authorities of Taiwan and other countries, the Taiwan government or institutions authorized by it may, based on the principle of reciprocity, sign cooperative treaties or agreements with foreign governments, institutions, or international organizations, to facilitate matters such as information exchange, technical cooperation, and investigation assistance.<br/>Unless it would jeopardize the national interest or the rights or interests of the investing public, the Competent Authority may, in accordance with a treaty or agreement signed pursuant to the preceding paragraph, request related authorities or require related institutions, juristic persons, associations, or natural persons to provide necessary information in accordance with the treaty or agreement, and based on the principles of reciprocity and confidentiality, provide such information to the foreign government, institution, or international organization that has signed the treaty or agreement with Taiwan.<br/>To further international cooperation in securities markets, in cases in which a foreign government has undertaken investigation, prosecution, or judicial procedure in connection with any suspected violation of foreign financial regulatory legislation, when the foreign government requests assistance with investigation in accordance with a treaty or agreement signed pursuant to paragraph 1, the Competent Authority may require institutions, juristic persons, associations, or natural persons related to securities trading to present relevant account books or documents or to appear at its offices to give statements. When necessary, the Competent Authority may request the foreign government to send personnel to assist in its investigations.<br/>A party who is required to appear at the offices of the Competent Authority to give statements under the preceding paragraph may select and retain, to appear with the party, a lawyer, CPA, other agent, or other assisting personnel that the Competent Authority has given permission to accompany the party.<br/>An institution, juristic person, association, or natural person referred to in paragraph 2 and paragraph 3 may not evade, impede, or refuse any requirement by the Competent Authority to provide relevant account books or documents or to appear at its offices to give statements.
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