Income Tax Act Article 41
If a profit-seeking enterprise whose head office is outside the territory of the Republic of China has a fixed place of business or a business agent located inside the territory of the Republic of China, the fixed place of business or business agent shall keep separate accounting books and its profit-seeking enterprise income tax shall be assessed accordingly.
中文原文 所得稅法第41條
營利事業之總機構在中華民國境外，其在中華民國境內之固定營業場所或營業代理人，應單獨設立帳簿，並計算其營利事業所得額課稅。