USA laws to be implemented in Taiwan! 121 questions for the Taiwan Government Concerning FATCA!

Legal Taxes
81

The big money will be in dual citizens. I don’t think anybody really knows how many there are. Many will be effectively invisible to the USA, since there’s no way of linking U.S. records to Taiwan ones. (Hell, some of them might not even realize that the U.S. considers them citizens.) Some will just renounce.

There are only a few thousand residents who are U.S. but not ROC citizens, and only a handful of them would be making enough money to owe any U.S. taxes (i.e. more than USD 100,000). I doubt that many of them could be putting all their money in their spouses’ accounts.

82

I think the Treasury dept will do a mass mailing to all of those who they find did not file FBAR document on overseas account. They don’t have to mess with taxes owed to fine hundreds of people (millions worldwide) for FBAR non-compliance. Well, I am just guessing that a few hundred Americans have accounts here which are not reported to Treasury Dept…a big assumption on my part. Well, I know in past I did not even know about FBAR.

83

Below link is from IRS. You can search which financial institutions have signed IGA to be “approved” by IRS.

http://www.irs.gov/Businesses/Corporations/FATCA-Foreign-Financial-Institution-List-Search-and-Download-Tool

I note Taipei Fubon and Bank of Taiwan are on their list.

84

Hi all,
It seems that the process has begun for FATCA. Just try to open an account at local international bank today with Taiwan ID card. Everything went right along until very end when bank officer presented me a check list to fill. Basically, i was asked to state if i am a U.S. citizen or a green card holder or a resident of U.S. which i do not understand. Since the bank officer assume i was Taiwan citizen so she wasn’t to concerned until i declare that i am a U.S. citizen. She then disappeared to get more info. on what to do. I was presented with 3 options. 1. Declared everything and signed the release and w-9, etc.
2. Pretend that you are a Taiwan citizen and face the fines and penalty if you are caught later on by IRS. 3. Go to a Taiwan based bank and maybe i can skip all these steps. My general sense is the bank prefer not to do any business with me. Its a polite way of telling me to take a hike! However, i was not denied services.
I realize that i am a burden without much benefits to the banks’ operations not to mention the burdensome compliance issues. What i don’t understand is why Taiwan sign such tax treaty with a little to gain. Its a one way street that only benefit IRS. I guess i just felt uneasy that Taiwan will enforce a foreign law for a foreign entities. So, i took back the little money i have and deposited at my bank of mattress.

85

[quote=“ccy123”]Hi all,
It seems that the process has begun for FATCA. Just try to open an account at local international bank today with Taiwan ID card. Everything went right along until very end when bank officer presented me a check list to fill. Basically, I was asked to state if I am a U.S. citizen or a green card holder or a resident of U.S. which I do not understand. Since the bank officer assume I was Taiwan citizen so she wasn’t to concerned until i declare that I am a U.S. citizen. She then disappeared to get more info. on what to do. I was presented with 3 options. 1. Declared everything and signed the release and w-9, etc.
2. Pretend that you are a Taiwan citizen and face the fines and penalty if you are caught later on by IRS. 3. Go to a Taiwan based bank and maybe i can skip all these steps. My general sense is the bank prefer not to do any business with me. Its a polite way of telling me to take a hike! However, I was not denied services.
I realize that I am a burden without much benefits to the banks’ operations not to mention the burdensome compliance issues. What I don’t understand is why Taiwan sign such tax treaty with a little to gain. Its a one way street that only benefit IRS. I guess i just felt uneasy that Taiwan will enforce a foreign law for a foreign entities. So, i took back the little money I have and deposited at my bank of mattress.[/quote]

Yep! It actually started long ago for int’l banks. Can you reveal which bank you went to so we can start a list?

So far it is Standard Charter, as I visited them a few months ago…

Basically what you said your choices are were correct. They do not want to do business with Americans simply because of all the hassles, a severe and deliberate oversight by the congress who passed it and the IRS who implemented it. Notice my contradiction in my own sentence?

Taiwan is saving 30% in the short term but losing billions in the long term. As usual governments only think about the present.

I believe many people are either going to give up their US citizenship, take all their money out of the bank, or open an account at a bank that is so far exempt from FATCA regulations. It is funny how these banks are already implementing policies even though the government has not yet signed the IGA… It’s a trainwreck in the making.

Sorry to others, I will get back to your posts later. Sorry for the delay.

86

Yes, it is also Standard & Charter bank. I have also learned that HSBC is already fully in compliance as well. As a citizens of U.S., I realized that there are obligations that we must do i.e. paying taxes etc. However, if this law is to be implemented back in the state; will there be outrage? Its not even a debatable issue since everyone’s privacy is at stake. Unfortunately we are the minority here with little voices. I just can not fathom the complete disregard of personal privacy and If you disagree then you are label as a tax cheats. How can there be 2 sets of law applying to its citizens just because its politically convenient. So, i am wondering which mid-cap Taiwan bank that does little or no business in U.S. will step up and capture this market. Rumor is that there are around 500,000 U.S. or green-card holder here in Taiwan.

87

[quote]Postby Zla’od » 02 Jun 2014 06:58
The big money will be in dual citizens. I don’t think anybody really knows how many there are. Many will be effectively invisible to the USA, since there’s no way of linking U.S. records to Taiwan ones. (Hell, some of them might not even realize that the U.S. considers them citizens.) Some will just renounce.

There are only a few thousand residents who are U.S. but not ROC citizens, and only a handful of them would be making enough money to owe any U.S. taxes (i.e. more than USD 100,000). I doubt that many of them could be putting all their money in their spouses’ accounts.[/quote]

Perhaps yes. What I have heard is somewhere around 200,000. I know some dual citizens have never once filed a US tax return, seem completely unworried and uncaring about it, perhaps they might be safe as the IRS has never seen one return…

[quote]Postby Flakman » 02 Jun 2014 19:47
I think the Treasury dept will do a mass mailing to all of those who they find did not file FBAR document on overseas account. They don’t have to mess with taxes owed to fine hundreds of people (millions worldwide) for FBAR non-compliance. Well, I am just guessing that a few hundred Americans have accounts here which are not reported to Treasury Dept…a big assumption on my part. Well, I know in past I did not even know about FBAR.[/quote]

Do you really think the Treasury is going to spend time and money on doing this? I highly doubt it. They also don’t have enough staff to do that. They might just fine people outright through a letter, but there is no way to know how much money they have in their account unless 1. they used a US greencard or passport to open the account, then that bank must,through FATCA tell the US treasury that they have more than 50,000 in any one bank, as FBARs threshold is 10,000, they will be 40,000 over the limit at that time. The differences are ridiculous… Yep, FBAR non-compliance is huge!

[quote]Postby Flakman » 03 Jun 2014 19:54
Below link is from IRS. You can search which financial institutions have signed IGA to be “approved” by IRS.

irs.gov/Businesses/Corporati … nload-Tool

I note Taipei Fubon and Bank of Taiwan are on their list.[/quote]

I just met with a friend today, they told me that 400 banks, branches, insurance companies, trusts, etc. in Taiwan already have the IGA, they will send me a list later and I will post it here.

[quote]Postby ccy123 » 08 Jun 2014 14:10
Yes, it is also Standard & Charter bank. I have also learned that HSBC is already fully in compliance as well. As a citizens of U.S., I realized that there are obligations that we must do i.e. paying taxes etc. However, if this law is to be implemented back in the state; will there be outrage? Its not even a debatable issue since everyone’s privacy is at stake. Unfortunately we are the minority here with little voices. I just can not fathom the complete disregard of personal privacy and If you disagree then you are label as a tax cheats. How can there be 2 sets of law applying to its citizens just because its politically convenient. So, I am wondering which mid-cap Taiwan bank that does little or no business in U.S. will step up and capture this market. Rumor is that there are around 500,000 U.S. or green-card holder here in Taiwan.[/quote]

Yep, I told Standard Charter what I thought about their policy and then walked out the door. I also called their main branch in Taiwan to complain. I think they care not, because to them, we are a nuance anyway, and don’t have enough money to make them want to handle our banking. HSBC may be in full compliance as they were sued by the IRS several times. Yesterday I mentioned to someone that if the US people had to do what we expats have to do to file taxes their would be outrage, so I think I might suggest to the IRS and US Treasury that they force 300,000,000 Americans to file FBARs because people in the US also do money laundering. If they implement it I will be quickly canceled as there will be an uproar in the public for privacy invasion among other things. So, yep you are right, there would be outrage, and the law would be quickly appealed! So… we all need to urge the US gov’t to implement these policies quickly to every citizen that lives on US soil.

Well, if one has an account overseas they are quickly regarded as a tax cheat, regardless of where we live. Most of us have our foreign accounts within walking distance of our house, but yet we are still accused of hiding money.

I do not think there are 500,000 dualies / greencard holders in Taiwan… I think it is more like 200,000 or so, but no one knows for sure like you said.

One more thing I will post here, the IRS has finally admitted that they know the problem with EXPATS non-compliance, and are working on a new OVDI program specifically for us! However, given their track record, I highly doubt they will do the right thing, and the result will be more entrapment of millions of Americans. I can only hope that this new program will free millions from the entanglement they put us in in the first place. Here are the links:

ACAs proposal: americansabroad.org/files/7513/7 … 3_copy.pdf
IRS’ new ODVI program: mondaq.com/unitedstates/x/31 … ce+Program

88

Just a thought. Has anyone here uses Mainland based bank? I will give it a try sometime and let you guys know. Sorry, not sure if there is any mainland based bank here in Taiwan. I ll check first.

89

chinatimes.com/newspapers/20 … 037-260202

These are some of banks and financial institutions that are exempt from FATCA

BTW, what is going on??? American Express is exempt as well. This just smells funny.

90

There are Chinese banks in Taiwan, but if Taiwan signs FATCA those banks are going to have to comply I think.

This link explains in English which banks and cooperatives are exempt from FATCA. chinapost.com.tw/taiwan-busi … utions.htm

American Express is exempt? Maybe their credit card…

91

Yes, I too have read that the IRS is considering a new program for all of us foreign tax cheats. However, I agree with JeffG that given the IRS’ past attitude I don’t expect a program which is easy and fair. At this point, the IRS has gone down this road so far they can’t turn back. They can’t fine a bunch of people and then later announce more lenient measures for the rest of us who haven’t been “caught” yet.

Just one change would make a huge difference…huge penalties for not filing FBAR. C’mon…this is just ridiculous and shows how desperate IRS is to show how much money they can collect from U.S. citizens with overseas accounts. Well, the right thing to do is an amnesty program for FBAR filing…how about no fines until 2015?

92

[quote=“Flakman”]Yes, I too have read that the IRS is considering a new program for all of us foreign tax cheats. However, I agree with JeffG that given the IRS’ past attitude I don’t expect a program which is easy and fair. At this point, the IRS has gone down this road so far they can’t turn back. They can’t fine a bunch of people and then later announce more lenient measures for the rest of us who haven’t been “caught” yet.

Just one change would make a huge difference…huge penalties for not filing FBAR. C’mon…this is just ridiculous and shows how desperate IRS is to show how much money they can collect from U.S. citizens with overseas accounts. Well, the right thing to do is an amnesty program for FBAR filing…how about no fines until 2015?[/quote]

Well they didn’t call it a program for tax cheats, but indeed that is what we think they mean… I know some people that entered the previous OVDI programs and it took more than 3 years to finish everything they wanted with massive penalties, and what not. It is all one big CF! I agree that they probably will not suddenly make it easier when they have screwed so many others.

One change would be for them to pass a residency based taxation system that would clear up the mess in one go. ACA is working on such a thing with congress, but as so far only a few are listening. FBAR penalties are ridiculous! Miss one piece of paper and see your total assests gone in a flash, it’s nonsense. The IRS feels that if you have an account overseas, you must be hiding money… that’s what they think, and this notion is backed by most of the general American public, as they consider us not real Americans as we live outside the country. So we get what we deserve in their minds. The right thing to do is clear all forms of penalties and interest and let whoever is not compliant be compliant with no limitations or stipulations. I think no penalties at all EVER, because this practice makes us feel they enjoy the penalties more than the tax money they can collect.

93

Residency based taxation is like a dream that can’t come true. Now that the IRS thinks they have everyone by the balls they aren’t going to let go. I have a very small amount of hope that they could allow long-term overseas residents to use residency based taxation.

And FBAR document should be cancelled…especially since IRS is now going to collect your bank data. Making us pay taxes on interest earned is enough without telling IRS all such details. Well, that is has been discussed alot…

94

[quote=“Flakman”]Residency based taxation is like a dream that can’t come true. Now that the IRS thinks they have everyone by the balls they aren’t going to let go. I have a very small amount of hope that they could allow long-term overseas residents to use residency based taxation.

And FBAR document should be cancelled…especially since IRS is now going to collect your bank data. Making us pay taxes on interest earned is enough without telling IRS all such details. Well, that is has been discussed alot…[/quote]

Yep, I agree, I have a small bit of hope, but congress and the IRS seem unwilling to change anything. FBAR will not go away even with FATCA, because the IRS can collect more penalties from non-FBAR filers.

95

Some more links…

The FATCA GIIN list broken down by IGA and countries: profwilliambyrnes.com/2014/06/08 … countries/
I will have the list for Taiwan shortly.

No escaping dragnet nation: billmoyers.com/episode/no-escapi … et-nation/

As FATCA looms, implementation and enforcement challenges persist : complinet.com/editor/articl … ign=buffer

Breaking News: US Expats in Mexico Left Stranded In Latest FATCA Escalation: dollarvigilante.com/blog/2014/6/ … st-fa.html

Letter From Phnom Penh (3): FATCA Turning Local Banks Into IRS Enforcers: forbes.com/sites/stephenharn … enforcers/

Offshore Bank Letters, FATCA, & IRS Penalties—Are Any Choices Left?: forbes.com/sites/robertwood/ … ices-left/

96

Seems the pressure is building. If I wasn’t in the crosshairs of this dragnet I would find it interesting to watch the end result. But since if all of my last 25 years of overseas bank activities is “discovered”…or just the last 5 years…I will be fined into bankruptcy. I, like so many others, don’t dare pop our heads up high enough for the IRS to chop it off. I doubt if 90% compliance is enough to save us.

I haven’t examined FBAR enough to decide how many years of past FBARs I need to file to become “compliant”. I read online today a Canadian recently filed 10 years of FBARs to try to be compliant. I guess I don’t examine this more because when I read the IRS special leniency programs I become angry and decide to wait them out and fight if necessary. Smart or dumb move? :ponder: I really don’t know as I am not quite sure how many illegal (non-compliance issues) I actually face. I read today about people complaining that their insurance policies might have taxable type aspects. Do I feel like reading through pages of IRS complexity to understand if I need to report my insurance policy to IRS? :thumbsdown:

97

[quote=“Flakman”]Seems the pressure is building. If I wasn’t in the crosshairs of this dragnet I would find it interesting to watch the end result. But since if all of my last 25 years of overseas bank activities is “discovered”…or just the last 5 years…I will be fined into bankruptcy. I, like so many others, don’t dare pop our heads up high enough for the IRS to chop it off. I doubt if 90% compliance is enough to save us.

I haven’t examined FBAR enough to decide how many years of past FBARs I need to file to become “compliant”. I read online today a Canadian recently filed 10 years of FBARs to try to be compliant. I guess I don’t examine this more because when I read the IRS special leniency programs I become angry and decide to wait them out and fight if necessary. Smart or dumb move? :ponder: I really don’t know as I am not quite sure how many illegal (non-compliance issues) I actually face. I read today about people complaining that their insurance policies might have taxable type aspects. Do I feel like reading through pages of IRS complexity to understand if I need to report my insurance policy to IRS? :thumbsdown:[/quote]

Filing past FBARs is a catch 22… to do it or don’t do it is a huge question… I can’t advise you on what to do about that as I am not a tax lawyer or account. Just know there is +s and -s for doing each one.

All of the seven ways I have found to be compliant are also full of catch 22s and do not cover everyone in every circumstance. none of them or all of them may be right for you, again, I cannot comment.

I believe that over 90% of Americans overseas are not compliant in one way or another. Insurance policies might be taxable. I will post the list after this message as I now have it.

98

I believe this list is also available on the IRS’ website.

06/02/2014
GIIN Financial Institution Name Country of FFI or Branch

04113G.00000.SP.158 Franklin Templeton SinoAm SITE TAIWAN
09RF38.99999.SL.158 Infinity Grow International Limited TAIWAN
0NKIIE.99999.SL.158 Allianz Global Investors Asian Smaller C TAIWAN
0X0NN3.00040.ME.158 Prudential Life Insurance Company of Tai TAIWAN
0X0NN3.00043.ME.158 Prudential Financial Securities Investme TAIWAN
11K4SG.00000.LE.158 Taiwan Financial Holdings TAIWAN
11K4SG.00001.ME.158 Bank of Taiwan TAIWAN
11K4SG.00002.ME.158 BankTaiwan Insurance Brokers Co.,Ltd TAIWAN
11K4SG.00003.ME.158 BankTaiwan Life Insurance Co.,Ltd TAIWAN
11K4SG.00004.ME.158 BankTaiwan Securities Co.,Ltd TAIWAN
1792TH.99999.SL.158 Allianz Global Investors Rising Asia Fun TAIWAN
19RS4T.99999.SL.158 Allianz Global Investors Taiwan Fund TAIWAN
1ABBJW.00000.LE.158 Industrial Bank of Taiwan Co., Ltd. TAIWAN
1ABBJW.00001.ME.158 IBT Securities Co., Ltd TAIWAN
1ABBJW.00005.ME.158 IBTS Investment Consulting Co.,Ltd TAIWAN
1ABBJW.00006.ME.158 Boston Life Science Venture Corp. TAIWAN
1B1E89.00000.LE.158 Bank of Kaohsiung Co., Ltd. TAIWAN
1B1E89.00001.ME.158 Bok Life Insurance Agency Co., Ltd. TAIWAN
1B1E89.00002.ME.158 Bok Property Insurance Agency Co., Ltd. TAIWAN
1FEIH0.99999.SL.158 Allianz Global Investors Global Eco Tren TAIWAN
1G159I.00033.ME.158 BNPP IP TAIWAN CO LTD TAIWAN
1G159I.00150.ME.158 BNP PARIBAS TAIPEI BRANCH TAIWAN
1G159I.00198.ME.158 BNP PARIBAS SECURITIES TAIWAN TAIWAN
1G159I.00290.ME.158 CARDIF ASSUR. VIE SUCC. TAIWAN TAIWAN
1LX18T.00000.LE.158 MasterLink Securities Corporation TAIWAN
1LX18T.00001.ME.158 MasterLink Futures Corporation TAIWAN
1LX18T.00002.ME.158 MasterLink Venture Capital Corporation TAIWAN
1QSM88.99999.SL.158 Allianz Global Investors Global Biotech TAIWAN
1X5X5D.99999.SL.158 Singfor Life Insurance Co.,Ltd. TAIWAN
219X18.99999.SL.158 Mercuries Life Insurance Co.,Ltd. TAIWAN
2BLQVL.00000.SP.158 ING Securities Investment & Trust Co., TAIWAN
2KZ1C1.00014.ME.158 SBI & CAPITAL 22 Management Inc. TAIWAN
2MMNTK.00000.LE.158 Fuh Hwa Securities Investment Trust Co. TAIWAN
2WQCPR.00000.SP.158 Taian Technologies Corp. TAIWAN
34U7DW.00000.SP.158 China Venture Management, Inc. TAIWAN
3EW7YP.99999.SL.158 Mirae Asset Global Selection Fund TAIWAN
3MFMIK.99999.SL.158 Allianz Global Investors Global Demograp TAIWAN
3MFZ8R.00087.BR.158 Branch TAIWAN
3MFZ8R.00089.ME.158 Dt. Far Eastern Asset Managem. Co Ltd. TAIWAN
3NAJSU.99999.SL.158 The First Credit Cooperative of Hualien TAIWAN
3RFIFS.00000.SP.158 Paradigm Asset Management Co., Ltd. TAIWAN
3XW4JS.99999.SL.158 Eastspring Inv Brazil Fund TAIWAN
42N2M9.99999.SL.158 Land Bank of Taiwan TAIWAN
43KLKL.99999.SL.158 Eastspring Inv Global HighYieldBond Fund TAIWAN
485DG9.99999.SL.158 TransGlobe Life Insurance Inc. TAIWAN
4HDD31.99999.SL.158 GLOBAL LIFE INSURANCE CO., LTD TAIWAN
4R3RT4.00000.SP.158 Manulife Asset Mgmt. Taiwan Co., Ltd. TAIWAN
4R83N1.99999.SL.158 Chunghwa Post Co.,Ltd. TAIWAN
4UWWXI.00000.LE.158 Ta Chong Securities Co.,Ltd. TAIWAN
4UWWXI.00001.ME.158 Ta Chong Venture Capital Co., Ltd. TAIWAN
4UWWXI.00002.ME.158 Ta Chong Futures Co., Ltd. TAIWAN
4X0XMN.99999.SL.158 Taiwan Life Insurance Co., Ltd. TAIWAN
5B7B1V.00000.BR.158 Branch TAIWAN
5DKPNG.99999.SL.158 CHINA BILLS FINANCE CORPORATION TAIWAN
5GGTAM.99999.SL.158 Mirae Asset Global Investments Taiwan TAIWAN
5PH9KS.00000.SP.158 UNI-PRESIDENT ASSET MANAGEMENT CORP.TAIWAN
5QP0ZD.99999.SL.158 Int’l Network Capital Global Fund TAIWAN
5T8PUV.99999.SL.158 Allianz Global Investors Taiwan High Div TAIWAN
61C32M.00000.SP.158 FIL Securities Inv Tr Co Taiwan Ltd TAIWAN
6AB817.99999.SL.158 Eastspring Inv Asia Pac Infra Fund TAIWAN
6AYQN4.99999.SL.158 Invesco Mainstream Equity Fund TAIWAN
6C2KUJ.99999.SL.158 Eastspring Inv Asia Pacific REITs Fund TAIWAN
6G42US.00000.LE.158 CHANG HWA COMMERCIAL BANK, LTD. TAIWAN
6G42US.00001.ME.158 CHB Life Insurance Agency Co., Ltd. TAIWAN
6H05L2.00000.SP.158 Capital Investment Trust Corporation TAIWAN
6H1PZM.99999.SL.158 Allianz Global Investors Taiwan Technolo TAIWAN
6INRPD.99999.SL.158 Invesco Global Technology Fund TAIWAN
6LSW4S.00000.LE.158 Yuanta Financial Holding Co., Ltd TAIWAN
6LSW4S.00001.ME.158 Yuanta Securities Co., Ltd TAIWAN
6LSW4S.00002.ME.158 Yuanta Asset Management Co., Ltd TAIWAN
6LSW4S.00003.ME.158 Yuanta Commercial Bank Co., Ltd TAIWAN
6LSW4S.00004.ME.158 Yuanta Securities Finance Co., Ltd. TAIWAN
6LSW4S.00005.ME.158 Yuanta Life Insurance Co., Ltd TAIWAN
6LSW4S.00006.ME.158 Yuanta Securities Investment Trust Co., TAIWAN
6LSW4S.00007.ME.158 Yuanta Securities Invest. Consulting Co. TAIWAN
6LSW4S.00008.ME.158 Yuanta Venture Capital Co., Ltd TAIWAN
6LSW4S.00009.ME.158 Yuanta I Venture Capital Co., Ltd TAIWAN
6LSW4S.00013.ME.158 Grand Asia Asset Management Limited TAIWAN
6NG90N.99999.SL.158 Asia Global Investment Co. Ltd TAIWAN
6XG0CI.00000.BR.158 Branch TAIWAN
6YCW5X.00000.LE.158 HUA NAN FINANCIAL HOLDINGS CO., LTD. TAIWAN
6YCW5X.00015.ME.158 HUA NAN INTERNATIONAL LEASING CO.,LTD. TAIWAN
6YCW5X.00016.ME.158 HUA NAN SECURITIES CO., LTD. TAIWAN
6YCW5X.00018.ME.158 HUA NAN FUTURES CO., LTD. TAIWAN
6YCW5X.00019.ME.158 HUA NAN INVESTMENT TRUST CO., LTD. TAIWAN
6YCW5X.00020.ME.158 SOUTH CHINA INSURANCE CO., LTD. TAIWAN
6YCW5X.00021.ME.158 HUA NAN VENTURE CAPITAL CO., LTD. TAIWAN
6YCW5X.00022.ME.158 HUA NAN ASSETS MANAGEMENT CO., LTD. TAIWAN
6YCW5X.00024.ME.158 HUA NAN SECURITIES INVESTMENT MANAGEMENT TAIWAN
6YCW5X.00028.ME.158 HUA NAN COMMERCIAL BANK, LTD. TAIWAN
7KH0G7.99999.SL.158 Invesco Capital Appreciation Fund TAIWAN
7N1GUX.99999.SL.158 DFE DWS Global Multi-asset Income Plus TAIWAN
7SVZGM.00000.SP.158 CDC Finance & Leasing Corporation TAIWAN
7UNS6A.00000.LE.158 Chaoyang life Insurance Co., Ltd. TAIWAN
7Y8WJV.99999.SL.158 AllianceBernstein Investments Taiwan Ltd TAIWAN
81BM6R.99999.SL.158 Union Bank of Taiwan TAIWAN
82Q8H7.00000.LE.158 President Securities Corp. TAIWAN
82Q8H7.00001.ME.158 President Futures Co. Ltd. TAIWAN
82Q8H7.00002.ME.158 PSC Venture Capital Investment Corp. TAIWAN
890W70.00000.SP.158 Cathay Securities Investment Trust Co. TAIWAN
8DGQ38.00000.BR.158 Branch TAIWAN
8NXIUM.99999.SL.158 Eastspring Inv China Fund TAIWAN
8STFYT.00000.SP.158 CDIB Venture Capital Corporation TAIWAN
8US4VH.99999.SL.158 Mirae Asset Asia New Wealth Fund TAIWAN
90R9QK.99999.SL.158 Deutsche Far Eastern DWS Taiwan Money Ma TAIWAN
950W10.99999.SL.158 Eastspring Inv Essence Fund TAIWAN
9A7LUJ.99999.SL.158 Mirae Asset Emerging Market Bond Fund B TAIWAN
9CV17Y.00000.LE.158 Megafutures TAIWAN
9I88MH.00058.ME.158 Schroder Inv Mgt Taiwan Ltd TAIWAN
9JWIRM.00008.ME.158 YMM Taiwan Co., Ltd. TAIWAN
9K5UN9.00000.BR.158 Branch TAIWAN
9KDNGW.99999.SL.158 UBS TW Equity Fund Global Innovators TAIWAN
A6EWR9.00000.SP.158 Prudential Financial Securities Investme TAIWAN
AGXLSW.00000.SP.158 CTBC Investments Co., Ltd. TAIWAN
AI7B2K.00000.LE.158 Waterland Financial Holding Co., Ltd. TAIWAN
AI7B2K.00001.ME.158 International Bills Finance Corporation TAIWAN
AI7B2K.00002.ME.158 Waterland Securities Co., Ltd. TAIWAN
AI7B2K.00003.ME.158 Waterland Venture Capital Co., Ltd. TAIWAN
AI7B2K.00004.ME.158 Waterland Futures Co., Ltd. TAIWAN
AI7B2K.00005.ME.158 Paradigm Asset Management Co., Ltd. TAIWAN
AU4UK4.99999.SL.158 Eastspring Inv US High Tech Fund TAIWAN
AU7WSV.99999.SL.158 Farglory Life Insurance Co., Ltd. TAIWAN
AUA19N.99999.SL.158 Eastspring Inv WellPool MoneyMarket Fund TAIWAN
AUS7J4.00000.SP.158 Taishin Securities Investment Trust Co., TAIWAN
AVXRZB.00012.ME.158 EFG Securities Invest Consulting Co Ltd TAIWAN
AZVCP0.00010.ME.158 Aon Insurance Agency General Taiwan Ltd TAIWAN
B0HEYF.99999.SL.158 Maxima Capital Management, Inc., Taiwan TAIWAN
B4J945.99999.SL.158 Eastspring Inv South Africa FI Fund TAIWAN
B9QDZM.99999.SL.158 Ta Ching Bills Finance Corporation TAIWAN
BHXFXL.99999.SL.158 Allianz Global Investors Taiwan Money Ma TAIWAN
BNLRJS.99999.SL.158 Allianz Global Investors All Seasons Har TAIWAN
BT3G8M.00000.LE.158 Ta Chong Bank Ltd. TAIWAN
BT3G8M.00003.ME.158 TA CHONG INTERNATIONAL FIN. AND INV.COM TAIWAN
BZDGZU.00000.SP.158 KGI Securities Investment Trust Co. Ltd. TAIWAN
C4AITT.00054.ME.158 FIL Securities Taiwan Limited TAIWAN
C4AITT.00055.ME.158 FIL Securities Inv Tr Co Taiwan Ltd TAIWAN
CEQ4EV.00173.BR.158 Branch TAIWAN
CEQ4EV.00188.ME.158 Amundi Taiwan Ltd TAIWAN
CEW2Z6.99999.SL.158 EnTie Bank, Ltd. TAIWAN
CJJSEY.99999.BR.158 Branch TAIWAN
CM0H4K.99999.SL.158 Mirae Asset Asia High Income Bond Fund A TAIWAN
CNBAPN.00000.SP.158 HUA NAN INVESTMENT TRUST CO., LTD. TAIWAN
CR2JDP.99999.SL.158 VP Concord China Dim Sum High Yield Bond TAIWAN
CS5BHG.99999.SL.158 Global Securities Finance Corporation TAIWAN
CTYYBL.00000.SP.158 PineBridge Investments Management Taiwan TAIWAN
CWQLRG.99999.SL.158 Allianz Global Investors Global Emerging TAIWAN
D27LEI.99999.SL.158 EZFUNDS SEC. INV. CONSULT. ENT. LTD. TAIWAN
D2PYRW.00000.LE.158 Kalok Bank TAIWAN
D7JSA3.00000.LE.158 SinoPac Holdings TAIWAN
D7JSA3.00001.ME.158 Bank SinoPac TAIWAN
D7JSA3.00002.ME.158 SinoPac Securities Corporation TAIWAN
D7JSA3.00003.ME.158 SinoPac SITC TAIWAN
D7JSA3.00007.ME.158 SinoPac Futures Corporation TAIWAN
D7JSA3.00011.ME.158 SinoPac Securities Investment Service TAIWAN
D7JSA3.00012.ME.158 SinoPac Venture Capital Corp. TAIWAN
DD2F4R.99999.SL.158 Deutsche Far Eastern DWS Taiwan Flagship TAIWAN
DNSFN1.00000.LE.158 Capital Securities Corp. TAIWAN
DNSFN1.00001.ME.158 Capital Insurance Advisory Corp. TAIWAN
DNSFN1.00002.ME.158 Capital Insurance Agency Corp. TAIWAN
DPTJSX.99999.SL.158 TA CHING SECURITIES CO., LTD. TAIWAN
DSBNKF.99999.SL.158 Mirae Asset Taiwan New Trend Fund TAIWAN
DTUMC2.00000.SP.158 Union Securities Investment Trust Co. TAIWAN
DXYH47.99999.SL.158 Allianz Global Investors Global Diversif TAIWAN
DYII06.00000.SP.158 Concord Managed Futures Corp. TAIWAN
DZEVWB.99999.SL.158 Franklin Templeton SIC Sinoam Inc. TAIWAN
E1QAZN.00001.BR.158 Branch TAIWAN
E1QAZN.00275.ME.158 Barclays Capital Securities Taiwan Ltd TAIWAN
E3Q8L5.00000.SP.158 Schroder Inv Mgt Taiwan Ltd TAIWAN
ECCG18.99999.SL.158 PineBridge Investments Management Taiwan TAIWAN
ED85CN.99999.SL.158 JIH SUN SECURITIES INVESTMENT TRUST CO., TAIWAN
EM3R16.00000.LE.158 Mega Financial Holding Co., Ltd. TAIWAN
EM3R16.00001.ME.158 Mega International Comml. Bank Co., Ltd. TAIWAN
EM3R16.00004.ME.158 Mega Securities Co., Ltd. TAIWAN
EM3R16.00005.ME.158 Mega Futures Co., Ltd. TAIWAN
EM3R16.00008.ME.158 Mega Bills Finance Co., Ltd. TAIWAN
EM3R16.00009.ME.158 Mega International INV. Trust Co., Ltd. TAIWAN
EM3R16.00010.ME.158 Mega Venture Capital Co., Ltd. TAIWAN
EM3R16.00011.ME.158 Mega I Venture Capital Co., Ltd. TAIWAN
EM3R16.00012.ME.158 Mega Management Consulting Corporation TAIWAN
EUK3M0.99999.SL.158 VP Concord ETF Value Funds of Funds TAIWAN
F7WDDZ.00000.SP.158 AllianceBernstein Investments Taiwan Ltd TAIWAN
FMQFJY.00000.SP.158 IBTS Investment Consulting Co.,Ltd TAIWAN
FNNLY4.99999.SL.158 Allianz Global Investors Taiwan Intellig TAIWAN
FP2NQ6.99999.SL.158 Dah Chung Bills Finance Corporation TAIWAN
FP5RL3.99999.SL.158 Taiwan Business Bank, Ltd. TAIWAN
FVHHKJ.00024.BR.158 Branch TAIWAN
FVQ5G4.99999.SL.158 Invesco Global Health Science Fund TAIWAN
FYPDTA.99999.SL.158 Centtillion Venture Capital Corp. TAIWAN
G195GP.99999.SL.158 Rich Union Investment Consulting Corp. TAIWAN
G3UYPJ.99999.SL.158 Eastspring Inv Quality Quantity Fund TAIWAN
GAQKES.99999.SL.158 Eastspring Inv Global Green Sol Fund TAIWAN
GHSM31.99999.SL.158 Eastspring Inv European Fund TAIWAN
GLNF8H.99999.SL.158 Eastspring Inv Umb Fund Global Bond FoF TAIWAN
GPB3C3.99999.SL.158 Eastspring Inv High Technology Fund TAIWAN
GRUUVH.99999.SL.158 CHIN LUAN COMPANY TAIWAN
GTNGVE.99999.SL.158 HONTAI LIFE INSURANCE CO.,LTD. TAIWAN
GUKBPT.99999.SL.158 Eastspring Inv India Fund TAIWAN
GY2MB5.99999.SL.158 VP Concord Greater China Value Fund TAIWAN
H5S6L2.99999.SL.158 Allianz Global Investors Global Agricult TAIWAN
H8JE86.00072.ME.158 JPMorgan Asset Management Taiwan Limit TAIWAN
H8JE86.00073.ME.158 J.P. Morgan Securities Taiwan Limited TAIWAN
H8JE86.00456.ME.158 JPMORGAN FUNDS TAIWAN LIMITED TAIWAN
HANW9R.99999.SL.158 Eastspring Inv Small Capital Fund TAIWAN
HIX90D.00001.BR.158 Branch TAIWAN
HR50BN.99999.SL.158 Cosmos Bank,Taiwan TAIWAN
HU6C62.00000.LE.158 Taichung Commercial Bank TAIWAN
HU6C62.00001.ME.158 Taichung Commercial BankSecuritiesCo.Ltd TAIWAN
HU6C62.00004.ME.158 Taichung Bank LeasingCorporationLimited TAIWAN
HUDU03.00000.SP.158 First Securities Investment Trust Co. Lt TAIWAN
HUY4M0.99999.SL.158 King’s Town Bank Co., Ltd. TAIWAN
HUYQRU.00002.ME.158 AsiaVest Partners, TCW/YFY Taiwan Ltd. TAIWAN
I9ARIP.00000.LE.158 Nan Shan Life Insurance Co., Ltd. TAIWAN
I9ARIP.00001.ME.158 Ruen Chen Investment Holding Co., Ltd. TAIWAN
IBMW8G.00000.BR.158 Branch TAIWAN
IBT87I.00058.ME.158 Eastspring SecuritiesInv TrustCompanyLtd TAIWAN
IBT87I.00298.ME.158 PCA Life Assurance Co. Ltd. TAIWAN
ISVZ8J.00000.BR.158 Branch TAIWAN
J6NT1S.00000.LE.158 THE SHANGHAI COMMERCIAL & SAVINGS BANK TAIWAN
J6NT1S.00001.ME.158 SCSB Life Insurance Agency TAIWAN
JR3N0Z.00008.ME.158 MSIG Mingtai Insurance Co.,Ltd. TAIWAN
K6CP8D.00011.ME.158 Invesco Taiwan Limited TAIWAN
KHCWVJ.99999.SL.158 Allianz Global Investors Global Bond Fun TAIWAN
KNG2RU.99999.SL.158 Mirae Asset Solomon Money Market Fund TAIWAN
L9BZUQ.99999.SL.158 Allianz Global Investors Asian Pacific D TAIWAN
LSIXJ5.99999.SL.158 Union Securities Investment Trust Co. TAIWAN
LVHZDL.99999.SL.158 RELIANCE SECURITIES INVESTMENT TRUST CO, TAIWAN
M4CANP.99999.SL.158 HWATAI BANK TAIWAN
M5DY4W.99999.SL.158 Eastspring Inv ETech Fund TAIWAN
MC3EKG.00000.LE.158 Taiwan Bank TAIWAN
MDNAWD.99999.SL.158 ING Securities Investment & Trust Co., TAIWAN
MK02T7.00000.SP.158 Skin Kong Investment Trust Co., Ltd. TAIWAN
MP5H0D.99999.SL.158 Mirae Asset Global Dynamic Bond Fund B TAIWAN
MQHLXC.99999.SL.158 Invesco Taiwan Money Market Fund TAIWAN
MYQAHK.99999.SL.158 Allianz Global Investors Global Resource TAIWAN
MZ8MBB.99999.SL.158 Eastspring Inv AsiaPac HighYield Eq Fund TAIWAN
N0UX5P.00000.BR.158 Branch TAIWAN
N0UX5P.00012.ME.158 BEA Wealth Management Services Taiwan Lt TAIWAN
N1HKDT.99999.SL.158 Eastspring Inv Balance Fund TAIWAN
NF834B.00007.ME.158 Cigna Taiwan Life Assurance Company Limi TAIWAN
NTL4IF.00000.LE.158 Taishin Financial Holding Co., Ltd. TAIWAN
NTL4IF.00001.ME.158 Taishin International Bank Co.,Ltd. TAIWAN
NTL4IF.00003.ME.158 Taishin Securities Investment Trust Co., TAIWAN
NTL4IF.00004.ME.158 Taishin Securities Co., Ltd TAIWAN
NTL4IF.00005.ME.158 Taishin Assets Management Co., Ltd. TAIWAN
NTL4IF.00006.ME.158 Taishin Venture Capital Investment Co., TAIWAN
NTL4IF.00007.ME.158 Taishin Securities Invest. Advisory Co. TAIWAN
NW3LA3.00000.LE.158 Capital Futures Corp. TAIWAN
NXUTG8.00362.ME.158 Diners Club International Taiwan Limited TAIWAN
NXUTG8.00363.ME.158 Citibank Securities Taiwan Limited TAIWAN
NXUTG8.00364.ME.158 Citigroup GLB MKTs Taiwan SEC CO LTD TAIWAN
NXUTG8.00365.ME.158 Citibank Taiwan Ltd. TAIWAN
NZ197H.99999.SL.158 Deutsche Far Eastern DWS Asia High Yield TAIWAN
NZJEI2.00012.ME.158 ING Securities Investment & Trust CoLtd TAIWAN
P14N60.99999.SL.158 VP Concord Taiwan Home Run Equity Fund TAIWAN
P2B0SV.99999.SL.158 Eastspring Inv Africa Fund TAIWAN
P498XJ.00000.LE.158 Shin Kong Financial Holding Co., Ltd. TAIWAN
P498XJ.00003.ME.158 Shin kong Investment Trust Co., Ltd. TAIWAN
P498XJ.00005.ME.158 Shin Kong Venture Capital Co., Ltd. TAIWAN
P498XJ.00006.ME.158 Shin Kong Life Insurance Co., Ltd. TAIWAN
P498XJ.00007.ME.158 Shin Kong Securities Co., Ltd. TAIWAN
P498XJ.00009.ME.158 Taiwan Shin Kong Commercial Bank Co Ltd TAIWAN
PKH0CN.99999.SL.158 Allianz Global Investors China Strategic TAIWAN
Q7628F.00000.BR.158 Branch TAIWAN
Q7628F.00043.BR.158 Branch TAIWAN
Q8KWK3.00000.SP.158 RELIANCE SECURITIES INVESTMENT TRUST CO, TAIWAN
QM2AMF.99999.SL.158 Invesco Taiwan Technology Fund TAIWAN
QPPPEU.99999.SL.158 Cota Commercial Bank, Ltd. TAIWAN
QQA6ZW.00000.BR.158 Branch TAIWAN
QQA6ZW.00099.BR.158 Branch TAIWAN
QWDYA8.00000.LE.158 SUNNY BANK CO.,LTD TAIWAN
QWDYA8.00001.ME.158 SUNNY SECURITIES CO.,LTD TAIWAN
QWDYA8.00006.ME.158 GOLD SUNNY ASSETS MANAGEMENT CO.,LTD TAIWAN
QWDYA8.00007.ME.158 SUNNY INTERNATIONAL LEASING CO.,LTD TAIWAN
QXS66C.00000.LE.158 Tachan Securities CO.,LTD. TAIWAN
QXS66C.00001.ME.158 TACHAN ONE VENTURE CAPITAL CO., LTD TAIWAN
R0XTKG.00000.BR.158 Branch TAIWAN
R2S40P.00030.ME.158 Manulife Asset Mgmt. Taiwan Co., Ltd. TAIWAN
R39SGK.00000.SP.158 Yuanta Securities Investment Trust Co., TAIWAN
RB833D.00000.LE.158 Taiwan Cooperative Bank, Ltd. TAIWAN
RB833D.00001.ME.158 Taiwan Cooperative Financial Holding Co. TAIWAN
RB833D.00002.ME.158 Taiwan Cooperative Securities Co., Ltd. TAIWAN
RB833D.00003.ME.158 Taiwan Cooperative Bills Finance Corp. TAIWAN
RB833D.00004.ME.158 BNP Paribas Cardif TCB Life Ins. Co. Ltd TAIWAN
RB833D.00005.ME.158 Taiwan Cooperative Securities Trust Co. TAIWAN
RK40B5.00000.LE.158 China Development Financial Holding Corp TAIWAN
RK40B5.00001.ME.158 China Development Industrial Bank TAIWAN
RK40B5.00002.ME.158 China Venture Management, Inc. TAIWAN
RK40B5.00003.ME.158 CDIB Management Consulting Corporation TAIWAN
RK40B5.00004.ME.158 CDC Finance & Leasing Corporation TAIWAN
RK40B5.00007.ME.158 CDIB Private Equity Corporation TAIWAN
RK40B5.00008.ME.158 CDIB Venture Capital Corporation TAIWAN
RK40B5.00015.ME.158 KGI Securities Co. Ltd. TAIWAN
RK40B5.00016.ME.158 KGI Futures Co., Ltd. TAIWAN
RK40B5.00017.ME.158 KGI Venture Capital Co. Ltd. TAIWAN
RK40B5.00018.ME.158 KGI Securities Investment Trust Co. Ltd. TAIWAN
RSPJ7X.99999.SL.158 CIMB Securities Limited, Taiwan Branch TAIWAN
RY3YG4.99999.SL.158 EastspringInv Aggte Stgy HghYldBond Fund TAIWAN
SAVT44.99999.SL.158 Mirae Asset Asia Pacific REITs Fund A TAIWAN
SD6X07.00000.BR.158 Branch TAIWAN
SL24UB.00000.LE.158 Far Eastern International Bank TAIWAN
SL24UB.00002.ME.158 Far Eastern Int’l Securities Co. Ltd. TAIWAN
SL24UB.00003.ME.158 Far Eastern Asset Management Corp. TAIWAN
SPXFGY.00000.SP.158 Fubon Asset Management Co.,Ltd TAIWAN
SQH5G9.99999.SL.158 Mirae Asset Emerging Market Bond Fund A TAIWAN
SWRFW0.99999.SL.158 VP Concord Balance Income Fund TAIWAN
SYAKW4.99999.SL.158 Invesco Balanced Fund TAIWAN
T04M9Y.00000.BR.158 Branch TAIWAN
T04M9Y.00067.ME.158 Standard Chartered Bank Taiwan Limited TAIWAN
T04M9Y.00153.ME.158 Ying Ji Li Asset Mgmt Company Limited TAIWAN
T3ZBSK.99999.SL.158 UBS TW Bond Fund Asian High Yield TAIWAN
T8RS7M.99999.SL.158 Deutsche Far Eastern DWS Global BioInnov TAIWAN
TJV4ME.00000.SP.158 JIH SUN SECURITIES INVESTMENT TRUST CO., TAIWAN
TKY2LU.00011.ME.158 Core Pacific-Yamaichi Financial Adv Ltd TAIWAN
TLP0Z4.99999.SL.158 Bank of Taipei TAIWAN
TMCYJQ.99999.SL.158 Capital Investment Trust Corporation TAIWAN
TMWKRY.99999.SL.158 Eastspring Inv EmergingAsian LocalFI Fnd TAIWAN
TN3ZC4.99999.SL.158 Deutsche Far Eastern DWS Global Agribusi TAIWAN
TT8PFM.00000.LE.158 CONCORD SECURITIES CO., LTD. TAIWAN
TT8PFM.00001.ME.158 Concord Futures Corp. TAIWAN
TT8PFM.00002.ME.158 Concord Managed Futures Corp. TAIWAN
TT8PFM.00006.ME.158 Concord Capital Management Corp. TAIWAN
TZRSZD.99999.SL.158 Eastspring Inv Export Fund TAIWAN
U0PXS8.99999.SL.158 UBS TW REITs Fund Asian Real Estate TAIWAN
UATH6G.99999.SL.158 Deutsche Far Eastern Global Materials&En TAIWAN
UEZBAM.99999.SL.158 Dragon Investment Fund I Co., Ltd. TAIWAN
UHWX76.99999.SL.158 BANK OF PANHSIN TAIWAN
UJIVTZ.00000.SP.158 Maxima Capital Management, Inc.TW Branch TAIWAN
UQVA39.00000.BR.158 Branch TAIWAN
UQVA39.00036.ME.158 DBS Bank Taiwan Limited TAIWAN
USBPT7.00000.SP.158 Maxima Capital Management, Inc., Taiwan TAIWAN
V1KWLZ.99999.SL.158 Deutsche Far Eastern DWS Technology Fund TAIWAN
V307T6.00000.SP.158 JPMORGAN ASSET MANAGEMENT TAIWAN LIMIT TAIWAN
V9120M.99999.SL.158 Eastspring Inv Umb Fund Global Eq FoF TAIWAN
V93NFD.99999.SL.158 Allianz Global Investors Global Quantita TAIWAN
VGI2IJ.99999.SL.158 Franklin Templeton SinoAm SITE TAIWAN
VHYXN1.99999.SL.158 Mirae Asset Asia Pacific REITs Fund B TAIWAN
VMZLMS.00000.SP.158 Mega International INV. Trust Co., Ltd. TAIWAN
VQWSXX.99999.SL.158 CYLS investment TAIWAN
W3RJVD.99999.SL.158 Mirae Asset Apollo Fund TAIWAN
WANJE2.00000.SP.158 SinoPac SITC TAIWAN
WGK2TD.99999.SL.158 Mirae Asset Asia High Income Bond Fund B TAIWAN
WJKRXE.00000.SP.158 China Development Industrial Bank TAIWAN
WL8XG6.00000.LE.158 Cathay Financial Holding Co., Ltd. TAIWAN
WL8XG6.00001.ME.158 Cathay United Bank Co., Ltd. TAIWAN
WL8XG6.00002.ME.158 Cathay Life Insurance Co., Ltd. TAIWAN
WL8XG6.00003.ME.158 Cathay Venture Inc. TAIWAN
WL8XG6.00004.ME.158 Cathay Securities Corporation Co., Ltd. TAIWAN
WL8XG6.00005.ME.158 Cathay Securities Investment Trust Co. TAIWAN
WL8XG6.00006.ME.158 Cathay Futures Co., Ltd. TAIWAN
WV8RVI.00001.ME.158 Maxima Capital Management, Inc.TW Branch TAIWAN
WXRYIV.99999.SL.158 Allianz Global Investors All Seasons Ret TAIWAN
X21Y1C.99999.BR.158 Branch TAIWAN
X8K3HM.00000.LE.158 First Financial Holding Co. Ltd. TAIWAN
X8K3HM.00001.ME.158 First Commercial Bank, Ltd. TAIWAN
X8K3HM.00002.ME.158 First Securities Inc. TAIWAN
X8K3HM.00003.ME.158 First Securities Investment Trust Co. Lt TAIWAN
X8K3HM.00004.ME.158 First-Aviva Life Insurance Co., Ltd. TAIWAN
X8K3HM.00005.ME.158 First Venture Capital Co., Ltd. TAIWAN
X8K3HM.00006.ME.158 FCB Leasing Co.,Ltd. TAIWAN
XBTD2S.99999.SL.158 GRAND BILLS FINANCE CORPORATION TAIWAN
XIEDK5.99999.SL.158 UNI-PRESIDENT ASSET MANAGEMENT CORP. TAIWAN
XKACEV.00000.LE.158 Dah Chang Securities co., LTD. TAIWAN
XKACEV.00001.ME.158 Dah Chang Futures co.,LTD. TAIWAN
XKACEV.00002.ME.158 Dah Chang Investment Consultant Co.,Ltd. TAIWAN
XKACEV.00003.ME.158 Dah Chang Insurance Broker CO.,Ltd. TAIWAN
XQ4MKV.00000.SP.158 Fuh Hwa Securities Investment Trust Co. TAIWAN
XQT7X9.99999.SL.158 GCPF Cayman Holding 5 Corp - Taiwan Bran TAIWAN
Y0M5J7.00000.BR.158 Branch TAIWAN
Y18EMC.99999.SL.158 Invesco RMB Emerging APc Income Fund TAIWAN
Y1IR8N.99999.SL.158 Mirae Asset Global Great Consumer Fund TAIWAN
Y67TAH.99999.SL.158 Mirae Asset Global Dynamic Bond Fund A TAIWAN
YJ7ILF.99999.SL.158 CHINA LIFE INSURANCE CO., LTD TAIWAN
YJQ66V.00000.LE.158 Fubon Financial Holding Co., Ltd. TAIWAN
YJQ66V.00002.ME.158 Taipei Fubon Commercial Bank Co., Ltd. TAIWAN
YJQ66V.00002.BR.158 Branch TAIWAN
YJQ66V.00012.ME.158 Fubon Securities Co., Ltd TAIWAN
YJQ66V.00015.ME.158 Fubon Futures Co., Ltd TAIWAN
YJQ66V.00018.ME.158 Fubon Asset Management Co.,Ltd TAIWAN
YJQ66V.00019.ME.158 Fubon Life Insurance Co., Ltd. TAIWAN
YJQ66V.00021.ME.158 Fubon Insurance Co.,Ltd TAIWAN
YJQ66V.00022.ME.158 Taipei Fubon Bank Life Insurance Agency TAIWAN
YJQ66V.00023.ME.158 Fubon Financial Holding VC Corp. TAIWAN
YKCW96.00000.LE.158 CTBC Financial Holding Co., Ltd. TAIWAN
YKCW96.00001.ME.158 CTBC Asset Management Co., Ltd. TAIWAN
YKCW96.00002.ME.158 CTBC Venture Capital Co., Ltd. TAIWAN
YKCW96.00003.ME.158 CTBC Bank Co., Ltd. TAIWAN
YKCW96.00004.ME.158 CTBC Life Insurance Co., Ltd TAIWAN
YKCW96.00006.ME.158 CTBC Securities Co., Ltd. TAIWAN
YKCW96.00007.ME.158 CTBC Investments Co., Ltd. TAIWAN
YLE8N4.00034.ME.158 Threadneedle Investments Taiwan Limited TAIWAN
YMMNV0.99999.SL.158 Agricultural Bank of Taiwan TAIWAN
YN6Y2V.99999.SL.158 Taiwan Finance Corporation TAIWAN
YPMHPC.00000.BR.158 Branch TAIWAN
YYAYU6.00000.LE.158 E.SUN FINANCIAL HOLDING COMPANY, LTD. TAIWAN
YYAYU6.00001.ME.158 E.SUN COMMERCIAL BANK, LTD. TAIWAN
YYAYU6.00002.ME.158 E.SUN Securities Co.,Ltd. TAIWAN
YYAYU6.00003.ME.158 E.SUN Venture Capital Co., Ltd. TAIWAN
Z700UN.00000.LE.158 Yuanta Futures Co., Ltd. TAIWAN
ZAYJZP.00111.ME.158 Allianz Global Investors Taiwan Ltd. TAIWAN
ZAYJZP.00128.ME.158 Allianz Taiwan Life Insurance Co. Ltd. TAIWAN
ZCRR98.99999.SL.158 Allianz Global Investors All Seasons Dou TAIWAN
ZHJS0H.00004.ME.158 Storatta Holding Limited TAIWAN
ZK4RRP.00000.SP.158 CYLS investment TAIWAN
ZS9NIQ.00000.LE.158 Jih Sun Financial Holding Co., Ltd. TAIWAN
ZS9NIQ.00001.ME.158 Jih Sun International Commercial Bank Li TAIWAN
ZS9NIQ.00002.ME.158 Jih Sun International Property Insurance TAIWAN
ZS9NIQ.00003.ME.158 Jih Sun Life Insurance Agency Co., Ltd. TAIWAN
ZS9NIQ.00004.ME.158 Jih Sun Securities Co., Ltd. TAIWAN
ZS9NIQ.00006.ME.158 Jih Sun Futures Co., Ltd. TAIWAN

99

Your list includes all local Taiwan companies I currently or in the past used. I note that the other country I lived in has joined and institutions there have signed up as well. If they provide all past years’ data and IRS wants to fine me for not informing them of such relationship…then I guess one day will be writing to you from my prison recreation room (that is if computer access is allowed which I doubt) in the U.S.

100

Of course there are local banks on the list, all banks except for those in the article I posted will probably sign it. Of course all banks are going to sign it because they don’t want to pay that 30%, sad, but true… But yet they will charge their customers more in the future for services to cover the costs of complying with this insane law.

I do not think the banks are required to go back, the first data transmission I think will be 2015, but that may include from July 2014 going forward. I do not think they are going backwards, if they do, well…many are in trouble. If you filed FBARs or at least marked on your tax return that you have an overseas account, than it should be fine. Now if you have not filed taxes, or marked no for having a foreign account, there could be a problem, if they go backwards. But as I know they are not going to do this. AND if none of your accounts had 50,000 or more in them you are safe anyway as the bank is not going to report those accounts. Only those accounts, or banks that you have 50,000 in will be reported. So this is why I have emphasized in this thread that if you have accounts or the total amount is in any one bank you need to move that money out to below 50,000 BEFORE July. If you are under this amount the bank will not report you. At least if they understand the FATCA regulations that is, they may end up just bulking together everything and submitting everything as they have no way to determine who is a US citizen and who is not. This is something that has yet to be known, and may never be known…

If one really gets caught up in all this, the only thing I can say is renouncing may be the best thing…