Income Tax Act Article 25
Any profit-seeking enterprise having its head office outside the territory of the Republic of China and being engaged in international transport, construction contracting, providing technical services, or machinery and equipment leasing, etc., in the territory of the Republic of China, the cost and expenses for which are difficult to allocate and calculate may apply for approval from the MOF, or the MOF may make the decision to consider ten percent of its total business revenue for an enterprise engaged in international transport business, or fifteen percent of its total business revenue for one engaged in any other businesses, as its income derived within the territory of the Republic of China regardless whether or not it has a branch office or business agent in the territory of the Republic of China. In such cases, however, the regulations in Article 39 regarding the deduction of losses cannot be applied.Business revenue derived by an international transport enterprise within the Republic of China as provided in the preceding paragraph shall be as follows:1. Marine transport enterprises: Referring to all ticket fares or transportation charges for outbound passengers and cargo accepted for carriage inside the territory of the Republic of China;2. Air transport enterprises:(1) Passenger transport: refers to ticket fares from the stations of embarkation inside the territory of the Republic of China to first-leg stations outside the territory of the Republic of China,(2) Cargo transport: refers to freight charges for the entire trip for the cargo accepted for carriage. However, if an international air transport enterprise has transshipped its outbound cargo enroute to an aircraft of another international air transport enterprise due to the route restrictions or other reasons, its freight charges shall be calculated according to the distance of the trip actually made.First-leg stations outside the territory of the Republic of China as provided in Item 1, Subparagraph 2 of the preceding paragraph shall be prescribed by decree of the MOF.
中文原文 所得稅法第25條
總機構在中華民國境外之營利事業，在中華民國境內經營國際運輸、承包營建工程、提供技術服務或出租機器設備等業務，其成本費用分攤計算困難者，不論其在中華民國境內是否設有分支機構或代理人，得向財政部申請核准，或由財政部核定，國際運輸業務按其在中華民國境內之營業收入之百分之十，其餘業務按其在中華民國境內之營業收入之百分之十五為中華民國境內之營利事業所得額。
但不適用第三十九條關於虧損扣除之規定。
前項所稱在中華民國境內之營業收入，其屬於經營國際運輸業務者，依左列之規定：
一、海運事業：指自中華民國境內承運出口客貨所取得之全部票價或運費。
二、空運事業：
（一）客運：指自中華民國境內起站至中華民國境外第一站間之票價。
（二）貨運：指承運貨物之全程運費。
但載貨出口之國際空運事業，如因航線限制等原因，在航程中途將承運之貨物改由其他國際空運事業之航空器轉載者，按該國際空運事業實際載運之航程運費計算。
前項第二款第一目所稱中華民國境外之第一站，由財政部以命令定之。
但不適用第三十九條關於虧損扣除之規定。
前項所稱在中華民國境內之營業收入，其屬於經營國際運輸業務者，依左列之規定：
一、海運事業：指自中華民國境內承運出口客貨所取得之全部票價或運費。
二、空運事業：
（一）客運：指自中華民國境內起站至中華民國境外第一站間之票價。
（二）貨運：指承運貨物之全程運費。
但載貨出口之國際空運事業，如因航線限制等原因，在航程中途將承運之貨物改由其他國際空運事業之航空器轉載者，按該國際空運事業實際載運之航程運費計算。
前項第二款第一目所稱中華民國境外之第一站，由財政部以命令定之。