Offshore Banking Act Article 2

Financial Supervisory Commission (FSC) shall be the competent administrative authority and the Central Bank of the Republic of China (Taiwan) (CBC) shall be the competent operational authority for offshore banking, securities and insurance businesses.
中文原文 國際金融業務條例第2條
國際金融、證券及保險業務之行政主管機關為金融監督管理委員會(以下簡稱金管會);業務主管機關為中央銀行。

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