Offshore Banking Act Article 13
Income of offshore banking branches shall be exempt from business income tax; however, income of offshore banking branches derived from credit extension to natural persons, juristic persons, government agencies and financial institutions within the territory of the ROC shall be subject to taxation or exemptions as stipulated in the Income Tax Act.
中文原文 國際金融業務條例第13條
國際金融業務分行之所得，免徵營利事業所得稅。
但對中華民國境內之個人、法人、政府機關或金融機構授信之所得，其徵免應依照所得稅法規定辦理。
但對中華民國境內之個人、法人、政府機關或金融機構授信之所得，其徵免應依照所得稅法規定辦理。