Offshore Banking Act Article 8

Unless approved by the CBC, an offshore banking branch shall not conduct exchanges or other transactions between foreign currencies and New Taiwan Dollars.
中文原文 國際金融業務條例第8條
國際金融業務分行,非經中央銀行核准,不得辦理外幣與新臺幣間之交易及匯兌業務。

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