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.