Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 6

If a mainland area investor holds shares of an exchange-listed or OTC-listed company, unless otherwise provided by laws and regulations, it may not exercise shareholding rights in connection with any matter involving substantive control of, or having impact on, the company's operations and management, and it shall exercise shareholder rights only through its Taiwan agent or representative attending shareholder meetings to do so on its behalf.
中文原文 大陸地區投資人來臺從事證券投資及期貨交易管理辦法第6條
大陸地區投資人持有上市或上櫃公司之股份者,其表決權之行使,除法令另有規定外,不得有實質控制或影響公司經營管理之情事,並應由臺灣地區代理人或代表人出席為之。

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