Regulations Governing the Offering and Issuance of Overseas Securities by Issuers Article 18
A depositary institution shall appoint a local agent to handle the opening of a domestic securities trading account, exercise of securities rights, applications for foreign exchange settlement, and payment of taxes.
中文原文 發行人募集與發行海外有價證券處理準則第18條
存託機構應指定國內代理人，辦理國內有價證券買賣之開戶、有價證券之權利行使、結匯之申請及稅捐繳納等各項手續。