「國內備表、國外開戶」係緣起於我國WTO入會案,中加(加拿大)雙邊諮商金融服務業議題中「銀行業」部分,經雙方協商同意,我方將「國內備表、國外開戶」置於承諾表之附加承諾欄下。民國91年1月1日我國正式加入世界貿易組織後,即依我國WTO銀行服務業承諾事項,開放外國銀行在台分行在符合我國主管機關的審慎監理原則下,得被動地應客戶要求提供客戶其總行存款帳戶開戶資訊。近年來,歐洲商務協會及台北市美僑商會多次建請主管機關協助突破法令對國人開立境外帳戶業務之限制,金管會基於各種考量,參酌各金融先進國家之相關規定及WTO之規範,爰於93年11月30日放寬外國銀行接受客戶要求提供其總行存款帳戶開戶資訊時,若總行無營業者,得由總行指定提供其所在國之一家分行開戶資訊;若總行所在國均無從事營業之分行者,得報經金管會同意,由總行指定提供其他國家之一家分行之開戶資訊,以符合原對WTO入會特定承諾表之實質承諾內容,惟海外銀行帳戶自由化因涉及司法管轄權及我國WTO服務業之承諾,目前尚無法開放。
The issue of opening overseas bank accounts comes from the Bilateral Consultations Between Canada and the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu (Chinese Taipei) during Taiwan’s accession to the WTO. Taiwan permitted the opening, at customer request, of foreign currency deposit accounts abroad and the transfer of funds to these accounts pursuant to the prudential regulations of its competent authorities on January 1, 2002. Later, the FSC amended ”the Notice for Information on Account Opening in the Head Office of a Foreign Branch Bank in Taiwan or its Head Office-appointed Branch at the Request of Customer” on November 30, 2004. The amendment by the FSC has made Taiwan to meet the special commitment Taiwan made to the WTO at the time of accession to that world organization. Currently, 100% relaxation is not allowed due to restrictions on jurisdiction and Taiwan's WTO commitments.