Code of Civil Procedure Article 182-2

In cases where a party has initiated an action with regard to a subject matter for which an action is pending in a foreign court, if reasons exist for the court reasonably to believe that the foreign court's judgment on the action may be recognized in the R.O.C., and it is not substantially inconvenient for the defendant to litigate in such foreign country, then the court by a ruling may stay the proceeding until the entry of a final and binding judgment on the action in that foreign country, except where the parties have otherwise consented to have the subject matter adjudicated by the R.O.C. court. Before deciding on the ruling provided in the preceding paragraph, the court shall accord the parties an opportunity to be heard.