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Article 26
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An offshore ETF that meets the following qualifications may, after obtaining approval from the FSC, file an application with the Taiwan Stock Exchange to be listed and traded on the exchange:
- The place of registration of the fund and the place where the offshore fund manager is located have been recognized and publicly announced by Taiwan. However, this restriction shall not apply to the place of registration of the fund if the fund is offered or issued under bilateral or multilateral cooperation between financial competent authorities;
- It meets the requirements set out in Article 23, paragraph 1, subparagraphs 2, 5, 6, 8, and 9.
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