Standards of Withholding Rates for Various Incomes Article 12
An offshore banking unit that receives revenue from loans extended to individuals, institutions, government agencies or financial institutions within the territory of the Republic of China shall file and pay tax in accordance with the withholding rate of 15% of the said total lending revenue.
中文原文 各類所得扣繳率標準第12條
國際金融業務分行對中華民國境內之個人、法人、政府機關或金融機構授信之收入，應按授信收入總額百分之十五扣繳率申報納稅。