Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 2
Any foreign issuer that offers and issues securities within the territory of the Republic of China (ROC; hereinafter, "domestic" or "domestically"), or any primary exchange (or OTC) listed company or emerging stock company that offers and issues securities outside of the territory of the ROC (hereinafter, "overseas"), shall act in accordance with the provisions of these Regulations.
中文原文 外國發行人募集與發行有價證券處理準則第2條
外國發行人在中華民國境內（以下簡稱國內）或第一上市（櫃）公司及興櫃公司於中華民國境外（以下簡稱海外）募集與發行有價證券，應依本準則規定辦理。