| Summary: | 碩士 === 大葉大學 === 管理學院碩士在職專班 === 106 === Since the regulation of cross-strait banking policy has been loosen, and investment is encouraged by Taiwanese government, the financial activities between Taiwan and China are highly active. Offshore banking unit (OBU), featuring tax-free and relative invisibility, always plays an important role in capital raising mechanism for Taiwanese business. Along with the increasing cross-strait financial engagement, the performance of OBU operation will be the main focus of this research.
This study used the qualitative research method, which mainly includes interviewing with the supervisors and managers, and considering their professional views to enhance the research quality. Managers should consider expanding the international financial business in order to improve the poor management of domestic banking unit (DBU). The Common Reporting Standard (CRS) is a new information-gathering and reporting requirement for financial institutions in participating countries, designed to fight against tax evasion and protect the integrity of tax systems. OBU will face tremendous challenges, after the CRS is implemented.
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