The Banking Act of The Republic of China Article 51-2

To promote international cooperation between the competent financial authorities of the Republic of China and other countries, the government or its delegated institutions may, based on the principle of reciprocity, enter into a cooperation treaties, protocols, or agreements with foreign governments or institutions or international organizations on matters such as information exchange, technical cooperation, and investigation assistance.Unless in conflict with the national or public interests, the competent authority may, in accordance with the treaty, protocol, or agreement entered into pursuant to the preceding paragraph, request the provision of necessary information from related authorities and institutions in accordance with laws and, based on the principles of reciprocity and confidentiality, provide such information to the foreign government, institution or international organization which has entered into the treaty, protocol, or agreement with the Republic of China.