Regulations Governing Registration of Exporters and Importers Article 5

The English name of an exporter/importer shall not be identical to the English name of another exporter/importer, either existing or whose registration has been canceled, revoked or abolished by the TITA within the last two (2) years, unless special approval is granted by the TITA based on justifiable reasons or if the English name of a Taiwan branch of a foreign company is the same as the name of the foreign company and the said name indicates both the foreign company's national origin and the English name of the Taiwan branch of that company.
中文原文 出進口廠商登記辦法第5條
出進口廠商英文名稱不得與現有或經貿易署註銷、撤銷或廢止出進口廠商登記未滿二年之出進口廠商英文名稱相同。
但有正當理由經貿易署專案核准或外國分公司之英文名稱與其外國公司相同,且標明其國籍及分公司名稱者,不在此限。

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