Futures Trading Act Article 6

The Competent Authority may, with approval by the Executive Yuan, enter into cooperation agreements with foreign government agencies, institutions, or international organizations to facilitate matters such as information exchange, technical cooperation, and investigation assistance.The Competent Authority may, with approval by the Executive Yuan, authorize other agencies, institutions, or associations to enter into the cooperation agreements as referred to in the preceding paragraph.Unless it would jeopardize the national interest or the rights of the investing public, the Competent Authority may request the provision of necessary information and records from related regulatory authorities or financial institutions, and provide them to a requesting foreign government agency, institution, or international organization that has executed a cooperation agreement based on the principles of reciprocity and confidentiality.
中文原文 期貨交易法第6條
主管機關得經行政院核准,與外國政府機關、機構或國際組織,就資訊交換、技術合作、協助調查等事項,簽訂合作協定。
前項合作協定,主管機關得經行政院核准,授權其他機關、機構或團體簽訂之。
除有妨害國家利益或投資大眾權益者外,主管機關得請求相關目的事業主管機關或金融機構提供必要資訊與紀錄,並基於互惠及保密原則提供與簽訂合作協定之外國政府機關、機構或國際組織。

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