Regulations Governing Issuance of NTD Bank Debentures by Foreign Bank Branches Article 10
When calculating and paying interest on bank debentures, a Foreign Bank Branch shall withhold income tax in accordance with the Income Tax Act.
中文原文 外國銀行在臺分行發行新臺幣金融債券辦法第10條
外國銀行分行於核付金融債券利息時，應依所得稅法規定扣繳所得稅。