Income Tax Act Article 26
In the case of a motion picture enterprise outside of the territory of the Republic of China which has no branch office inside the territory of the Republic of China, fifty percent of the revenue from the lease of motion pictures through agents shall be deemed as income within the territory of the Republic of China. Where a branch office has been established inside the territory of the Republic of China, costs may be computed at forty-five percent of the revenue from the lease of motion pictures.
中文原文 所得稅法第26條
國外影片事業在中華民國境內無分支機構，經由營業代理人出租影片之收入，應以其二分之一為在中華民國境內之營利事業所得額，其在中華民國境內設有分支機構者，出租影片之成本，得按片租收入百分之四十五計列。