Regulations Governing Institutions Engaging In Credit Card Business Article 14

The clearing of International credit cards issued and used in Taiwan shall be made in Taiwan in New Taiwan Dollars. For international credit cards issued in Taiwan but used in a foreign country, or issued in a foreign country but used in Taiwan, related foreign exchange transactions shall be processed in accordance with the applicable regulations of the Central Bank of the Republic of China (referred to as the "The Central Bank" hereunder).
中文原文 信用卡業務機構管理辦法第14條
在我國境內發行之國際通用信用卡於國內使用時,應以新臺幣結算,並於國內完成清算程序;於國外使用時,或國外所發行之信用卡於國內使用時,涉及外匯部分,應依據中央銀行有關規定辦理。

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