Regulations Governing Travel Agencies Article 26

A foreign travel agency that intends to establish a branch company in the ROC may not commence business un-less it has applied with the Tourism Administration for approval, followed through with the procedures specified by law for Company Act registration of a branch company, and obtained an operating license. Regulations governing the head company of a ROC travel agency shall apply mutatis mutandis to the business scope, funds for business operation within the ROC, Travel Agency Guarantee Deposit, registration fee, and license replacement fee for such company.
中文原文 旅行業管理規則第26條
外國旅行業在中華民國設立分公司時,應先向交通部觀光署申請核准,並依公司法規定辦理分公司登記,領取旅行業執照後始得營業。
其業務範圍、在中華民國境內營業所用之資金、保證金、註冊費、換照費等,準用中華民國旅行業本公司之規定。

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