Regulations Governing Air freight Forwarder Article 27

A foreign air freight forwarders not having set up a branch office as stipulated in this Regulation is required to delegate an air freight forwarder legally established in ROC to execute or handle its air freight forwarding operations in order to operate air freight forwarding business in ROC.
中文原文 航空貨運承攬業管理規則第27條
外籍航空貨運承攬業未依本規則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。

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