Regulations Governing Offshore Funds Article 26
An offshore ETF that meets the following qualifications may, after obtaining approval from the FSC, file an application with the Taiwan Stock Exchange to be listed and traded on the exchange:1. The place of registration of the fund and the place where the offshore fund manager is located have been recognized and publicly announced by Taiwan. However, this restriction shall not apply to the place of registration of the fund if the fund is offered or issued under bilateral or multilateral cooperation between financial competent authorities;2. It meets the requirements set out in Article 23, paragraph 1, subparagraphs 2, 5, 6, 8, and 9.
中文原文 境外基金管理辦法第26條
境外指數股票型基金符合下列條件者，得經本會核准向證券交易所申請上市並進行交易：
一、基金註冊地與基金管理機構所在地為我國承認且公告。
但因金融主管機關雙邊或多邊合作下所募集發行，其基金註冊地，不在此限。
二、符合第二十三條第一項第二款、第五款、第六款、第八款及第九款規定。
一、基金註冊地與基金管理機構所在地為我國承認且公告。
但因金融主管機關雙邊或多邊合作下所募集發行，其基金註冊地，不在此限。
二、符合第二十三條第一項第二款、第五款、第六款、第八款及第九款規定。