The Carbon Border Adjustment Mechanism (CBAM) was first introduced by the European Union in 2021 to impose carbon tariffs on high-emission imports, aiming to prevent carbon leakage and safeguard fair competition for domestic industries. While Taiwan’s version of CBAM has yet to be officially named, joint announcements and policy planning by the Ministry of Finance, the Ministry of Environment, and other agencies in 2024 have outlined its framework. It is now taking shape as a key carbon-cost mechanism scheduled to roll out between 2026 and 2027.

In Japanese corporate management, trust has long been regarded as the cornerstone of organizational stability. It exists within interpersonal relationships and a sense of collective responsibility, functioning as an informal yet effective management mecha

For many Taiwanese enterprises, the 30% U.S. withholding tax on outbound dividends often becomes a hidden burden on overseas investment returns. However, with the right corporate structure and proper application of tax treaties, this 30% rate is not necessarily immutable.

For decades, Japanese companies strictly prohibited employees from engaging in side jobs. Most employment regulations explicitly stated that workers were not allowed to take on additional work, citing the need to focus on one’s primary role and avoid conf

Amid increasingly stringent global ESG (Environmental, Social, and Governance) regulations, supply chains are no longer just a matter for procurement departments but have become one of the core risks directly influencing board-level decisions. With IFRS S1 and S2, along with the EU’s CSRD, imposing higher transparency requirements on “supply chain disclosures,” supply chain audits have been elevated to a governance issue, directly tied to corporate financial reporting and market credibility.

When people think of Japan’s financial market, the image that often comes to mind is one dominated by large banks and conglomerates—stable but rigid. Despite abundant capital, funds have traditionally flowed into conservative avenues, making innovation difficult. Yet cracks are beginning to appear in this long-standing image of conservatism.

More and more Taiwanese companies have turned their attention to the U.S. capital markets. Whether on the New York Stock Exchange (NYSE) or NASDAQ, a U.S. IPO is regarded as a decisive step toward global expansion. With its massive scale, deep liquidity, and diverse investor base, the U.S. market not only enables companies to secure higher valuations but also significantly boosts their international visibility. For many businesses, it is more than fundraising—it is an endorsement of their brand on the world stage.

The year 2025 will mark a new watershed for Taiwanese companies in disclosing ESG risks. While many firms have already begun addressing issues such as carbon emissions and energy use, global trends indicate that focusing solely on single environmental top.