Trade Secrets Act Article 15

A foreign national's trade secret(s) will not receive protection in the R.O.C. if the foreign national's home country does not conclude with the R.O.C. an international treaty for the protection of trade secret(s), or a treaty or an agreement for reciprocal protection of trade secret(s), or does not provide protection to the trade secrets owned by R.O.C. nationals.
中文原文 營業秘密法第15條
外國人所屬之國家與中華民國如未共同參加保護營業秘密之國際條約或無相互保護營業秘密之條約、協定,或對中華民國國民之營業秘密不予保護者,其營業秘密得不予保護。

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