Any of the following circumstances is a sale of goods within the territory of the R.O.C.:
1. Where goods sold are required to be transported in order to effectuate delivery and the origin of shipment is within the territory of the R.O.C..
2. Where goods sold are not required to be transported in order to effectuate delivery, and the goods are located within the territory of the R.O.C..
Any of the following circumstances is a sale of services within the territory of the R.O.C.:
1. Where services sold are supplied or utilized within the territory of the R.O.C..
2. Where passengers are boarded or goods loaded within the territory of the R.O.C by an international transportation enterprise.
3. Where a foreign insurance enterprise accepts reinsurance policies from an insurance enterprise within the territory of the R.O.C..