Regulations Governing Offshore Funds Article 30
Under any of the following circumstances, the FSC may return or reject an application (or filing) for the offering and sale of offshore funds filed by a master agent:1. The application (or filing) is in violation of law or regulation, and the violation would affect the offering and sale of the relevant offshore funds;2. The protection for the rights and interests of investors provided by the laws and regulations of the country of registration of the offshore fund is obviously lower than that of the Taiwan;3. The application (or filing) for the offering or sale of offshore funds has previously been returned, rejected, voided, or revoked by the FSC or withdrawn by the applicant and is being re-filed within 3 months from the date of the master agent’s receipt of the notification thereof from the FSC or the withdrawal;4. It has filed an application (or filing) for any other offshore fund and has not yet obtained approval or effective registration;5. A deadline for a supplemental filing set by the FSC due to an application (filing) being incomplete or insufficient is not met;6. The master agent does not meet the qualifications set out in Article 9 hereof;7. The master agent has violated these Regulations during the most recent 1 year, where the violation is serious in nature;8. Any other circumstance where the SFB deems necessary for protection of the public interest.
中文原文 境外基金管理辦法第30條
總代理人申請（報）境外基金之募集及銷售，有下列情形之一者，本會得退回或不核准其案件：
一、申請（報）事項有違反法令，致影響境外基金之募集及銷售。
二、該基金註冊國之法令對投資人權益之保護顯低於我國。
三、經本會退回、不予核准、撤銷、廢止或自行撤回其申請（報）案件，總代理人自接獲本會通知之日或自行撤回之日起三個月內，辦理申請（報）募集及銷售境外基金。
四、已向本會提出其他境外基金申請（報）案件尚未經核准或申報生效。
五、所提申請（報）書件不完備或應記載事項不充分，經本會限期補正，屆期不能完成補正。
六、總代理人不符合第九條規定之資格條件。
七、總代理人最近一年違反本辦法規定，其情節重大。
八、其他本會為保護公益認有必要。
一、申請（報）事項有違反法令，致影響境外基金之募集及銷售。
二、該基金註冊國之法令對投資人權益之保護顯低於我國。
三、經本會退回、不予核准、撤銷、廢止或自行撤回其申請（報）案件，總代理人自接獲本會通知之日或自行撤回之日起三個月內，辦理申請（報）募集及銷售境外基金。
四、已向本會提出其他境外基金申請（報）案件尚未經核准或申報生效。
五、所提申請（報）書件不完備或應記載事項不充分，經本會限期補正，屆期不能完成補正。
六、總代理人不符合第九條規定之資格條件。
七、總代理人最近一年違反本辦法規定，其情節重大。
八、其他本會為保護公益認有必要。