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.