Money Laundering Control Act Article 28

The government may enter into treaties or agreements on combating money laundering with foreign governments, institutions or international organizations, on the principle of reciprocity.With regard to requests for assistance made by foreign governments, institutions or international organizations, unless otherwise prescribed in the applicable treaties or agreements, information concerning declarations, reports or investigation results gathered based on Articles 12 to 14 may be provided based on the principle of reciprocity.Information exchanged in accordance with treaties or agreements other than the provisions of paragraph 1, may be used based on the principle of reciprocity for the purpose of preventing money laundering or financing of terrorists.The provisions of the preceding three paragraphs shall apply mutatis mutandis to the prevention of money laundering among Taiwan, the Mainland, Hong Kong and Macau.