The Management, Utilization, and Taxation of Repatriated Offshore Funds Act Article 12
As for the funds deposited in the segregated foreign exchange deposit account, the segregated trust account, or the segregated securities discretionary investment account by an individual or a profit-seeking enterprise in accordance with this Act, income arising from the management, disposition, or utilization of the funds, and the transfer of such funds and properties thereof involved shall comply with the relevant tax laws and regulations.
中文原文 境外資金匯回管理運用及課稅條例第12條
個人及營利事業依本條例規定存入外匯存款專戶、信託專戶或證券全權委託專戶之資金，因管理、處分或運用所發生之收益及所涉資金、財產之移轉，依相關稅法規定辦理。