Regulations Governing Travel Agencies Article 47

A travel agency may not establish a branch institution in a name other than that of a branch company, nor may it allow other parties or non-travel-service operators to operate travel businesses under its name.
中文原文 旅行業管理規則第47條
旅行業不得以分公司以外之名義設立分支機構,亦不得包庇他人頂名經營旅行業務或包庇非旅行業經營旅行業務。

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