Enforcement Rules of the Overseas Compatriot Identity Certification Act Article 3

“Residing overseas” referred to in the Act means residing in countries or regions other than the Taiwan, Mainland China, Hong Kong and Macau.
中文原文 華僑身分證明條例施行細則第3條
本條例所稱僑居國外,指居住於臺灣地區、大陸地區、香港及澳門以外之國家或地區。

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