Regulations Governing Permission and Administration of Securities and Futures Business Dealings and Investment Between the Taiwan Area and the Mainland Area Article 8
With the permission of the competent authority, and in accordance with the types of securities and futures business permitted by law and regulation in the home country of their location, the third-region subsidiaries of Taiwan-area securities or futures institutions may engage in securities and futures transactions with the natural persons, juristic persons, organizations, or other institutions of the Mainland Area or branches established by them in a third region.
中文原文 臺灣地區與大陸地區證券期貨業務往來及投資許可管理辦法第8條
臺灣地區證券、期貨機構在第三地區子公司，得依所屬地法令所許可之證券及期貨業務種類，經主管機關許可，與大陸地區之人民、法人、團體、其他機構或其在第三地區設立之分支機構，為證券及期貨業務往來。