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Article NO. Content

Title:

Regulations Governing the Offering and Issuance of Securities by Foreign Issuers 

Amended Date: 2026.06.24 (Articles 10, 12, 17, 18, 21, 22, 28, 35, 39, 43, 45, 46, 54, 55, 56, 58-1, 60, 62 amended,English version coming soon)
Current English version amended on 2026.03.26 
Article 35 When a foreign issuer sponsors issuance of TDRs by a depositary institution -- except in the case of sponsoring issuance of TDRs in connection with acquiring shares of a domestic [Taiwan] company, merging with or acquiring a domestic [Taiwan] company, or acquiring a unit demerged from a domestic company -- the foreign issuer shall engage securities underwriter(s) to handle public underwriting.