Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 26
The term “Foreign Account” referred to in these Regulations means a Financial Account held or jointly held by Foreign Residents or by a Passive NFE with Controlling Persons that are Foreign Residents.The term “Foreign Resident” referred to in these Regulations means a resident regulated by tax laws in a Foreign Jurisdiction, or an estate of a decedent that was a resident of a Foreign Jurisdiction. An Entity such as a partnership, a limited liability partnership, or a similar legal arrangement that has no residence for tax purposes shall be treated as a resident of the jurisdiction in which its place of effective management is situated.The term “Foreign Jurisdiction” referred to in these Regulations means a country or a jurisdiction other than the ROC.
中文原文 金融機構執行共同申報及盡職審查作業辦法第26條
本辦法所稱外國帳戶，指由外國居住者或具控制權之人為外國居住者之消極非金融機構實體持有或共同持有之金融帳戶。
本辦法所稱外國居住者，指符合外國稅法規定之居住者，及生前屬外國居住者之遺產。
無居住者身分之合夥、有限責任合夥或類似法律安排之實體，視為其實際管理處所所在地之居住者。
本辦法所稱外國，指我國境外之國家或地區。
本辦法所稱外國居住者，指符合外國稅法規定之居住者，及生前屬外國居住者之遺產。
無居住者身分之合夥、有限責任合夥或類似法律安排之實體，視為其實際管理處所所在地之居住者。
本辦法所稱外國，指我國境外之國家或地區。