Yes, the requirements for a foreign-owned company, branch office, or representative office to hire a foreign employee are the same as for a local-owned company, branch office, or representative office.
That is,
For a company/branch office, you must have contribute at start-up at least 1/3 of NTD$5 million (for a company/branch office that has existed for <1 year), or show average turnover of at least NTD$10 million averaged over 3 years (for a company/branch office that has existed for >1 year).
For a representative office, you need only show “actual performance records”.
Of course, the above requirements are the bare minimum, and the granting of the work permit will be at the discretion of the relevant department. In addition, the foreigner you hire must still satisfy the requirements to be eligible for a work permit; that is, have a masters degree or above, have a bachelors degree and at least 2 years work experience in the field, or, have at least 5 years work experience in the field.