Degree Conferral Act Article 12

A thesis or dissertation, work, proof of achievement, written report, technical re-port, or professional practice report that has already been submitted to obtain a degree in Taiwan or abroad may not be submitted as the thesis or dissertation, work, proof of achievement, written re-port, technical report, or professional practice report referred to in Article 7 and in Paragraph 2 and Paragraph 3 of Article 9. This restriction does not apply, howev-er, to the case where a university in Tai-wan has engaged in institutional collabo-ration with a university abroad, the two universities have jointly supervised the thesis or dissertation, and the two univer-sities have each separately conferred a corresponding degree.
中文原文 學位授予法第12條
已於國內、境外取得學位之論文、作品、成就證明、書面報告、技術報告或專業實務報告,不得作為第七條、第九條第二項或第三項之論文、作品、成就證明、書面報告、技術報告或專業實務報告。
但國內學校經由學術合作,與境外學校共同指導論文,並分別授予學位者,不在此限。

English translation for reference only; the Chinese text prevails. Not legal advice.