Income Tax Act Article 43-4
Any foreign profit-seeking enterprise established according to foreign law but with a place of effective management in the Republic of China shall be deemed as a profit-seeking enterprise having its head office within the territory of the Republic of China, and it shall be subject to the profit-seeking enterprise income tax in accordance with the Income Tax Act and other relevant laws. In case of violation, the foreign profit-seeking enterprise shall be subject to the Income Tax Act and other relevant laws.A foreign profit-seeking enterprise specified in the preceding Paragraph shall be deemed as a profit-seeking enterprise established according to the Republic of China’s laws, and its payment of various kinds of income shall be recognized as income from sources in the Republic of China in accordance with Article 8. The tax withholders shall withhold income tax from various income payments and issue withholding tax statements or non-withholding tax statements, dividend statements, and other relevant certificates in accordance with the Income Tax Act and other relevant laws. In case of violation, the foreign profit-seeking enterprise shall be subject to the Income Tax Act and other relevant laws. However, if the foreign profit-seeking enterprise distributes surplus earnings not earned in the year pertaining to the profit-seeking enterprise income tax in accordance with Paragraph 1, the surplus earnings are considered to be not from sources in the Republic of China in accordance with Article 8.The term "a foreign profit-seeking enterprise with a place of effective management in the Republic of China" as mentioned in Paragraph 1 refers to a foreign profit-seeking enterprise that is in accordance with the following provisions:1. The decision maker who makes significant decisions in business management, financial management, and personnel management is an individual resident in the Republic of China, the head office is within the territory of the Republic of China, or the place where the significant decisions are made is in the Republic of China.2. Financial statements, records of accounting books, minutes of meetings of the Board of Directors or minutes of meetings of the shareholders are prepared or stored in the territory of the Republic of China.3. Major business activities are carried out in the Republic of China.The MOF shall prescribe the regulations governing the measures applying to levying income tax, withholding tax, and issuing certificates; the standard and procedure of identifying place of management and evidential documents; and other requirements specified in the preceding three Paragraphs.
中文原文 所得稅法第43-4條
依外國法律設立，實際管理處所在中華民國境內之營利事業，應視為總機構在中華民國境內之營利事業，依本法及其他相關法律規定課徵營利事業所得稅；有違反時，並適用本法及其他相關法律規定。
依前項規定課徵營利事業所得稅之營利事業，其給付之各類所得應比照依中華民國法規成立之營利事業，依第八條各款規定認定中華民國來源所得，並依本法及其他相關法律規定辦理扣繳與填具扣（免）繳憑單、股利憑單及相關憑單；有違反時，並適用本法及其他相關法律規定。
但該營利事業分配非屬依第一項規定課徵營利事業所得稅年度之盈餘，非屬第八條規定之中華民國來源所得。
第一項所稱實際管理處所在中華民國境內之營利事業，指營利事業符合下列各款規定者：
一、作成重大經營管理、財務管理及人事管理決策者為中華民國境內居住之個人或總機構在中華民國境內之營利事業，或作成該等決策之處所在中華民國境內。
二、財務報表、會計帳簿紀錄、董事會議事錄或股東會議事錄之製作或儲存處所在中華民國境內。
三、在中華民國境內有實際執行主要經營活動。
前三項依本法及其他相關法律規定課徵所得稅、辦理扣繳與填發憑單之方式、實際管理處所之認定要件及程序、證明文件及其他相關事項之辦法，由財政部定之。
依前項規定課徵營利事業所得稅之營利事業，其給付之各類所得應比照依中華民國法規成立之營利事業，依第八條各款規定認定中華民國來源所得，並依本法及其他相關法律規定辦理扣繳與填具扣（免）繳憑單、股利憑單及相關憑單；有違反時，並適用本法及其他相關法律規定。
但該營利事業分配非屬依第一項規定課徵營利事業所得稅年度之盈餘，非屬第八條規定之中華民國來源所得。
第一項所稱實際管理處所在中華民國境內之營利事業，指營利事業符合下列各款規定者：
一、作成重大經營管理、財務管理及人事管理決策者為中華民國境內居住之個人或總機構在中華民國境內之營利事業，或作成該等決策之處所在中華民國境內。
二、財務報表、會計帳簿紀錄、董事會議事錄或股東會議事錄之製作或儲存處所在中華民國境內。
三、在中華民國境內有實際執行主要經營活動。
前三項依本法及其他相關法律規定課徵所得稅、辦理扣繳與填發憑單之方式、實際管理處所之認定要件及程序、證明文件及其他相關事項之辦法，由財政部定之。