Regulations Governing Securities Investment Trust Funds Article 13
The scope and types of all investments in overseas securities by a SITE fund offered overseas shall be subject to the laws and regulations of the place where the fund is offered.
中文原文 證券投資信託基金管理辦法（931030訂定）第13條
證券投資信託事業於國外募集基金投資國外有價證券之種類及範圍，悉依募集地法令規定辦理。