Many companies have internal rules that, in practice, are never strictly enforced. A common example: policies banning USB drives or transferring files to personal computers. Confidentiality obligations are basic common sense in any employment relationship, and companies write them into employee handbooks and contracts in black and white. But in practice, with mutual — sometimes unspoken — tolerance, or simply to make it easier for employees to get their jobs done, these rules

Effective January 1, 2026, amendments to Taiwan's Act for the Recruitment and Employment of Foreign Professionals significantly reform the labor pension system applicable to foreign professionals. Previously, most foreign professionals were eligible to participate in Taiwan's Labor Pension Act (New Pension Scheme) only after obtaining permanent residency (APRC). Under the amended law, foreign professionals and specified foreign professionals may participate in the New Pension

This article discusses Taiwan’s efforts to integrate Environmental, Social and Governance (‘ESG’) practices into corporate culture and governance. It highlights the government’s policies, such as the 2023 ‘Sustainable Development Action Plan’ and provides examples of how ESG benefits companies, including through government procurement and favourable credit terms. It emphasises that both large and small businesses can leverage ESG to improve competitiveness and sustainability.

The amended third paragraph of the National Security Act, as revised on June 8, 2022, provides: "The term 'national core key technologies' in the first paragraph refers to technologies that, if leaked to foreign countries, Mainland China, Hong Kong, Macau, or hostile foreign forces, would cause significant harm to national security, industrial competitiveness, or economic development, and that meet one of the following conditions. These technologies shall take effect upon pub