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Article 4-1
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When offshore overseas Chinese 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.
When offshore overseas Chinese 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:
- After purchase the bonds are continuously held to the coupon date.
- 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.
- The bonds are traded outside the ROC with other offshore overseas Chinese and foreign nationals.
When offshore overseas Chinese 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.
The foreign currency denominated securities investment trust fund referred to in the preceding paragraph shall be limited to the following:
- Foreign currency denominated funds provided for in Article 21 of the Regulations Governing Securities Investment Trust Funds.
- The foreign currency classes of multi-currency funds other than money market funds.
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