Act for the Establishment and Management of Free trade zones Article 14
A foreign national may apply with the management authority for the establishment of a holding company specializing in offshore investment and the “Statute for Investment by Foreign Nationals” shall not apply thereto.An offshore banking unit may handle the remittance and exchange and transactions of the foreign currency of the holding company in the preceding paragraph and such relevant regulations as Article 5 of the “Offshore Banking Act” shall apply thereto, provided however that each individual transaction shall not involve any domestic financial, economic, or commercial transaction nor New Taiwan Dollars.
中文原文 自由貿易港區設置管理條例第14條
外國人得向自由港區管理機關申請設立以境外投資為專業之控股公司，不適用外國人投資條例之規定。
國際金融業務分行得辦理前項控股公司之外幣匯兌及外匯交易業務，並適用國際金融業務條例第五條等有關規定。
但以各該交易未涉及境內之金融或經貿交易，且未涉及新臺幣者為限。
國際金融業務分行得辦理前項控股公司之外幣匯兌及外匯交易業務，並適用國際金融業務條例第五條等有關規定。
但以各該交易未涉及境內之金融或經貿交易，且未涉及新臺幣者為限。