Regulations Governing Offshore Funds Article 29
After a master agent’s initial application (or filing) for the offering and sale of offshore funds is approved (or effectively registered) by the FSC, if outward and inward remittance of funds will be involved, the master agent shall file an application accompanied by relevant documentation, such as a list of sub-distributors and participating dealers, with the CBC for permission to handle relevant foreign exchange business, before commencing offering and sale. However, if the offshore ETFs are listed in New Taiwan Dollars, the application shall be filed on a case-by-case basis.Where the receipt/payment of funds in connection with an offshore fund involves outward or inward remittance of funds by the centralized securities depository enterprise, the depository enterprise shall file an application with the CBC for permission to handle relevant foreign exchange business.If the receipt/payment of funds by a participating dealer in connection with an offshore ETF involves any outward or inward remittance of funds, the participating dealer shall file an application with the CBC for permission to handle relevant foreign exchange business.
中文原文 境外基金管理辦法第29條
總代理人首次申請（報）境外基金之募集及銷售，經本會核准或申報生效後，涉及資金之匯出、匯入者，應檢具銷售機構及參與證券商名單等相關文件向中央銀行申請辦理相關外匯業務之許可，始得募集及銷售。
但境外指數股票型基金以新臺幣掛牌者，應逐案申請。
證券集中保管事業辦理境外基金之款項收付，涉及資金之匯出、匯入者，應向中央銀行申請辦理相關外匯業務之許可。
參與證券商辦理境外指數股票型基金之款項收付，涉及資金之匯出、匯入者，應向中央銀行申請辦理相關外匯業務之許可。
但境外指數股票型基金以新臺幣掛牌者，應逐案申請。
證券集中保管事業辦理境外基金之款項收付，涉及資金之匯出、匯入者，應向中央銀行申請辦理相關外匯業務之許可。
參與證券商辦理境外指數股票型基金之款項收付，涉及資金之匯出、匯入者，應向中央銀行申請辦理相關外匯業務之許可。