SELECT content FROM law_ref_lang_word WHERE word_id=86 AND lang_id=2 FirstLaw 第一國際法律事務所
【投资商务】
  • 境外金融中心(OBU)                                                                                                                                                                

                    ◎  于境外办理境外金融交易之银行业务。

  • 境外金融中心申请资格                                                                                                                                                                         

                    ◎  持有外国护照,在台湾地区无住所的个人 

                    ◎  境外法人(公司) 

  • 境外金融中心特色及优点                                                                                                                                                               

                    ◎  不受外汇条例管制,或金融法规限制; 

                    ◎  存款利息免税;

                    ◎  账户本身免缴营利事业所得税、营业税及印花税; 

                    ◎  保密性:除法院裁判或法律规定,无需对第三者提供有关账户资料; 

  • 境外金融中心限制                                                                                                                                                                                        

                    ◎  不得收受外币现金; 

                    ◎  不得准许以外汇存款兑换为新台币提取;

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