Offshore Banking Act Article 12

Interest rates on deposits or loans of offshore banking branches may be determined between the offshore banking branch and its customers.
中文原文 國際金融業務條例第12條
國際金融業務分行之存款利率及放款利率,由國際金融業務分行與客戶自行約定。

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