Offshore Banking Act Article 1

To promote international financial activities and establish a regional financial center, this Act is enacted to permit banks, securities firms and insurance enterprises respectively to set up offshore banking branches, offshore securities branches and offshore insurance branches within the territory of the Republic of China (ROC).
中文原文 國際金融業務條例第1條
為加強國際金融活動,建立區域性金融中心,特許銀行、證券商及保險業在中華民國境內,分別設立國際金融業務分行、國際證券業務分公司及國際保險業務分公司,制定本條例。

English translation for reference only; the Chinese text prevails. Not legal advice.