Other services - Taiwan
Securities lending and borrowing
No Taiwanese securities are eligible for CBL’s securities lending and borrowing programme.
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.
There are no restrictions on holding Taiwanese international bonds.
CBL does not currently offer tax services for the Taiwanese market. Please refer to the Taxation section of the Market Profile - Taiwan.