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We aim to offer you the latest industry trends, policy updates, and economic insights. This newsletter covers Taiwan's economy, energy challenges, labor law changes, and tax updates to keep you informed of market changes.
2024
202409
This issue highlights the development trends in Taiwan's manufacturing, service, and construction industries from the last quarter. It also covers updates on labor law amendments regarding the delayed retirement age, the three-tier documentation for controlled transactions and transfer pricing, the 20% withholding tax for foreign enterprises, and the recognition of gains and losses from voting preferred stock investments. Lastly, it addresses the legality of land use.
202508
本期摘要聚焦我國經濟展望、出口與製造業成長趨勢，及美國關稅政策對我國產業的影響，以及政府相關因應對策。
在法規與稅務方面，內容涵蓋新增國定假日規定與《職業安全衛生法》主要修法方向。
此外，稅務資訊部分說明「產業創新條例」修正重點摘要，並介紹企業會計準則公報第24號〈客戶合約之收入〉的主要內容。最後，亦探討當股份有限公司董事不適任時，股東是否有權解任董事之相關規定。
2024
202409
This issue highlights the development trends in Taiwan's manufacturing, service, and construction industries from the last quarter. It also covers updates on labor law amendments regarding the delayed retirement age, the three-tier documentation for controlled transactions and transfer pricing, the 20% withholding tax for foreign enterprises, and the recognition of gains and losses from voting preferred stock investments. Lastly, it addresses the legality of land use.
202412
This issue focuses on a review of Taiwan's economic landscape in 2024, covering key updates such as the minimum wage increase effective in 2025 and the corporate minimum tax rate adjustment to 15%, both of which require close attention from businesses. Additionally, the new IFRS 18 financial reporting standard will be implemented in 2027, and companies are advised to prepare in advance.
Furthermore, we remind businesses that nominee directors still bear legal responsibilities and urge them to ensure compliance in corporate governance.