The Act Governing Electronic Payment Institutions Article 28

A specialized electronic payment institution shall obtain the approval of the competent authority to incorporate overseas branch institution. The competent authority shall consult the Central Bank and obtain the consent before granting the approval.
中文原文 電子支付機構管理條例第28條
專營電子支付機構於境外設立分支機構,應經主管機關許可;主管機關許可時,應先會商中央銀行同意。

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