Offshore Banking Act Article 16
Interests paid by offshore banking branches to financial institutions, natural persons, juristic persons and government agencies outside the territory of the ROC and income derived from the transaction of structured products shall be exempt from income tax withholding.The provision in the preceding paragraph on exemption of income tax withholding for income derived from the transaction of structured products shall become effective on January 1, 2010.
中文原文 國際金融業務條例第16條
國際金融業務分行支付金融機構、中華民國境外個人、法人或政府機關利息及結構型商品交易之所得時，免予扣繳所得稅。
前項結構型商品交易之所得免予扣繳所得稅規定，自中華民國九十九年一月一日施行。
前項結構型商品交易之所得免予扣繳所得稅規定，自中華民國九十九年一月一日施行。