Several Questions Regarding Tax Implications of a Foreign Entity's Activities in Taiwan

Question 1: If a foreign entity establishes a representative office in Taiwan, is the representative office required to file business income tax return with Taiwanese tax authority? According to Article 386 of Taiwan Company Act, a foreign company may establish a representative office in Taiwan by appointing a person as its representative in Taiwan and filing with the corporate authority for registering the representative office and with the tax authority for obtaining a tax unit number.