Offshore Banking Act Article 18

Unless otherwise required by court order or law, offshore banking branches are under no obligation to disclose any information to third parties.
中文原文 國際金融業務條例第18條
國際金融業務分行,除依法院裁判或法律規定者外,對第三人無提供資料之義務。

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