Offshore Banking Act Article 15
All types of certificates used by offshore banking branches shall be exempt from stamp tax; however, certificates issued in connection with transactions with natural persons, juristic persons, government agencies or financial institutions within the territory of the R.O.C or with respect to business activities other than those specified in Article 4, paragraph 1, shall be subject to taxation or exemptions as stipulated in the Stamp Tax Act.
中文原文 國際金融業務條例第15條
國際金融業務分行所使用之各種憑證，免徵印花稅。
但與中華民國境內個人、法人、政府機關或金融機構間或非屬第四條第一項規定業務所書立之憑證，其徵免應依照印花稅法之規定辦理。
但與中華民國境內個人、法人、政府機關或金融機構間或非屬第四條第一項規定業務所書立之憑證，其徵免應依照印花稅法之規定辦理。