Regulations Governing Foreign Exchange Business of Securities Enterprises Article 16
Securities enterprises that have been approved by the Bank to engage in securities-related foreign exchange business may, within the scope of its permitted businesses, handle the offshore securities business and related tax matters on behalf of an OSU of the same securities firm. Such business handled by the securities firm shall be booked on the account books of the OSU.When handling the services on behalf of an OSU mentioned in the preceding paragraph, the securities enterprise shall observe the “Offshore Banking Act”, “Enforcement Rules of the Offshore Banking Act”, “Regulations Governing Offshore Securities Units”, as well as other applicable regulations.
中文原文 證券業辦理外匯業務管理辦法第16條
證券業經本行許可辦理證券相關外匯業務者，得於其許可業務之範圍內接受同一公司國際證券業務分公司委託代為處理國際證券業務及相關稅務事項；其代為處理時，應帳列國際證券業務分公司。
前項證券業代為處理國際證券業務分公司之業務時，應依國際金融業務條例、國際金融業務條例施行細則、國際證券業務分公司管理辦法及其他有關規定辦理。
前項證券業代為處理國際證券業務分公司之業務時，應依國際金融業務條例、國際金融業務條例施行細則、國際證券業務分公司管理辦法及其他有關規定辦理。