Regulations Governing the Establishment and Assistance of Overseas Taiwan Schools Article 14

Unless subject to other regulations of the host country, each Overseas Taiwan School shall implement its program curricula following the curriculum guidelines for schools of the same level and category in Taiwan, and select and use textbooks and supplementary teaching materials approved or compiled by the MOE.An Overseas Chinese School may put forward a plan for implementation of a foreign curriculum, and after the plan has been forwarded to the MOE by the overseas mission with jurisdiction to and the MOE has given approval, the school may a subsidiary division offering a foreign curriculum or classes.