Other services - Taiwan


Securities lending and borrowing

No Taiwanese securities are eligible for CBL’s securities lending and borrowing programme.

Disclosure requirements

The Financial Securities Commission (FSC) may request, on an ad-hoc basis, details of beneficial owners of Taiwanese international bonds.

Additionally, the Central Bank of Taiwan requires a monthly report on the CBL account level to be sent to TDCC, containing the following information:

  • The aggregated holdings (on a security level) of Foreigners.
  • The aggregated holdings (on a security level) of Taiwanese.

Customers are therefore required to indicate their residency status in their settlement instructions.

Please refer to the Disclosure Requirements - Taiwan.

Holding restrictions

There are no restrictions on holding Taiwanese international bonds.

Tax services

CBL does not currently offer tax services for the Taiwanese market. Please refer to the Taxation section of the Market Profile - Taiwan.