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During the 2026 BIO Asia–Taiwan event, the Sullivan & Worcester LLP team held a series of discussions with Taiwanese companies. Beyond the mechanics and legal requirements of a U.S. listing, the more fundamental questions are why a company chooses the U.S

During the 2026 BIO Asia–Taiwan exhibition, a professional team from International law firm Sullivan & Worcester LLP made a dedicated visit to Taiwan. Over several intensive days, lawyers from their US Capital Markets met with Taiwanese companies, industry leaders and professionals to discuss topics ranging from the U.S. capital markets and cross-border fundraising to global expansion strategies and U.S. listings. With Sullivan, were a team of professionals representing different disciplines within the U.S. capital markets ecosystem.

Taiwan's semiconductor and high-tech industries stand like titans of the deep in the global technology landscape, generating powerful waves across the world of AI and advanced chips.

Has your Japan headquarters suddenly contacted you, saying that SSBJ compliance will be required starting this year and asking the Taiwan subsidiary to provide sustainability-related data?

As the May tax filing season approaches, business owners with cross-border shareholding structures should view tax filing as more than an annual compliance obligation. It is also a critical checkpoint for reviewing the resilience of their offshore asset structures, the consistency of their financial data, and the tax defensibility of their overall structure.
In 2026, the Controlled Foreign Company (CFC) regime is no longer merely a set of statutory rules on paper. With tax authorities increasingly relying on AI-assisted data matching and cross-checking, CFC-related filings have become a key area of targeted tax review.

“I’ve been working in Taiwan for over a year now, and my company withholds tax from my salary every month — so everything should be fine, right?”
This is a quiet assumption held by many Japanese employees working in Taiwan. With payroll withholding in place and HR handling the paperwork, everything appears to be in order.

For internationally active business owners, asset preservation and succession planning have long represented fundamental pillars of sustainable enterprise management.
However, by 2026, with the full implementation of Controlled Foreign Company (CFC) regimes alongside the operational maturity of the Common Reporting Standard (CRS) for automatic exchange of financial account information, cross-border asset management has effectively entered an era of global tax transparency.

Every May, companies tend to focus on Mother’s Day campaigns and employee appreciation activities. Yet in 2026, as sustainability disclosure standards such as IFRS S1 and S2 become increasingly embedded across global capital markets, organizations are being required to redefine the very meaning of corporate resilience through a broader governance and enterprise management lens.
The qualities traditionally associated with motherhood — empathy, collaboration, and the ability to manage multiple responsibilities simultaneously — closely align with the core principles of DEI (Diversity, Equity, and Inclusion), which have become central to modern corporate governance and human capital strategy.

As May 1st—International Workers’ Day—approaches each year, many business owners and Chief Financial Officers (CFOs) tend to focus primarily on booking employee benefits and managing holiday arrangements. However, with the full implementation of global ESG disclosure standards (such as IFRS S1 and S2) in Taiwan in 2026, corporate spending on “people” should no longer be viewed merely as an “expense” on the income statement. Instead, it should be redefined as an “asset” with the potential to generate value.

As the May tax filing season approaches, many business owners and financial executives are immersed in the reconciliation of accounts and supporting documents. In the 2026 business landscape, we have observed a compelling shift: leading enterprises no longer view ESG (Environmental, Social, and Governance) as a mere operational burden, but rather as a strategic tax planning tool.

Under traditional business logic, corporate engagement in social initiatives (Social) has typically been viewed as a one-way allocation of resources. In annual financial statements, records related to philanthropy were often limited to donation receipts or tax-deduction documentation.

However, as sustainability disclosure requirements evolve in 2026 from “activity-based” to “impact-verified,” business leaders and investors are beginning to ask a fundamental question:“How much real impact has every dollar we invested actually created for society?”

Every year on April 22, “Earth Day” may have once been nothing more than a PR opportunity for many business leaders—perhaps a chance to take tree-planting photos for sustainability reports. However, as we enter 2026, environmental issues are no longer optional acts of social responsibility, but a highly material variable that directly impacts corporate balance sheets.