Civil Aviation Act Article 67

A foreign airfreight forwarder intending to set up a branch office in the ROC shall apply to MOTC for approval of such office through CAA, and shall complete registration for branch office according to law within the approved time period for preparation before applying to MOTC for operation approval through CAA. No air freight forwarding business shall commence until CAA issues a license of foreign airfreight forwarder.A foreign airfreight forwarder that has not set up a branch office according to the previous paragraph shall not conduct any airfreight forwarding business in the ROC unless it has entrusted an airfreight forwarder in the ROC to carry out or handle such business on its behalf.A foreign airfreight forwarder intending to close up the business of its branch office shall report to MOTC for record through CAA in advance, and shall return its air freight forwarder license within thirty (30) days after business closure; failure to return such license within the time limit shall entitle CAA to revoke the permit directly and notify the public.
中文原文 民用航空法第67條
外籍航空貨運承攬業申請在中華民國境內設立分公司者,應申請民航局核轉交通部許可籌設,並應在核定籌設期間內,依法辦理分公司登記後,申請民航局核轉交通部核准,由民航局核發外籍航空貨運承攬業分公司許可證後,始得營業。
外籍航空貨運承攬業未依前項規定設立分公司營運者,應委託在中華民國境內之航空貨運承攬業代為執行或處理航空貨運承攬業務,始得在中華民國境內辦理航空貨運承攬業務。
第一項外籍航空貨運承攬業分公司結束營業,應先報請民航局轉報交通部備查,並自結束營業之日起三十日內,將原領外籍航空貨運承攬業分公司許可證繳還;屆期未繳還者,由民航局逕行公告註銷。

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