Act For Investment by Foreign Nationals Article 17

Except as otherwise provided for in other laws, the enterprise in which the investor has invested hereunder shall be accorded the same rights and obligations to which an enterprise operated by ROC nationals is entitled.
中文原文 外國人投資條例第17條
投資人所投資之事業,其法律上權利義務,除法律另有規定外,與中華民國國民所經營之事業同。

English translation for reference only; the Chinese text prevails. Not legal advice.