Standards of Withholding Rates for Various Incomes Article 10
Article 26 of the ITA provides that for a foreign motion picture enterprise which has no branch within the territory of the Republic of China, 20% of the profit-seeking enterprise income earned within the territory of the Republic of China shall be withheld.
中文原文 各類所得扣繳率標準第10條
本法第二十六條規定，在中華民國境內無分支機構之國外影片事業，按其在中華民國境內之營利事業所得額扣取百分之二十。