Taiwan is an ideal choice for global investors, with its superb and transparent environment for investment and trading, open financial market, integrated regulatory systems, high level of democracy, superior innovation talent, and well-developed high-tech clusters. In recent years, Taiwan has successfully completed deregulation in many important areas, aiming to keep pace with international regulatory changes. Below are the relevant regulations, classified as "Investment by Overseas Chinese," "Employment of Workers," "Financial Services," and "Industrial Parks and Processing Zones." A list of related websites and regulations is provided below, which may be helpful to investors.

The government has instituted specific regulations to accommodate the needs of investors from different disciplines, industries, and business objectives. Provided below are the relevant regulations and websites providing information for factory establishment, urban land, construction management, and environmental impact evaluation. The government has also established designated institutions to provide assistance with intellectual property rights involved in the R&D/marketing process for products, services, and confidential business information.

Taiwan has well-developed labor protection systems based on the "Labor Standards Act." These regulations set forth the minimum terms and conditions for employment, including salary, working hours, and leave-taking. To protect the workers in Taiwan, employers must provide "Labor Insurance" and "National Health Insurance" coverage for all workers between the ages of 15 and 65 if they are employed by a company or firm; a public or private factory, mine, salt field, range, pasturage, forest, or tea plantation; a communication or transportation enterprise; a public utility or a journalistic, cultural, non-profit organization; or a cooperative enterprise with more than five employees.

The benefits provided by the "Labor Insurance" program include maternity, accidental, disability, old-age, and death benefits. "Occupational Accident" coverage also provides accidental, medical, disability, and death benefits, as well as benefits for when the insured goes missing.

The "National Health Insurance" (NHI) program is a compulsory social insurance system. Premiums are paid based on the "Ability to Pay Principle," under which insured persons with different income levels, occupations, and personal statuses shall be subject to different premium rates. Insured people who have paid the premium on a regular basis are assured to receive NHI medical coverage when suffering from sickness, accidental injuries, or when giving birth. Foreigners holding resident certificates who have stayed in Taiwan for six months or more are entitled to participate in the National Health Insurance program. If the foreigner is employed by a specific employer, he/she shall be enrolled in the NHI automatically.

Furthermore, in order to provide adequate support to workers experiencing involuntary separation from a job, the government also established the "Employment Insurance Act." Unemployment benefits are provided to the unemployed workers. Incentives are offered as well to encourage the unemployed workers to return to work as soon as possible. Occupational training, living allowances, and NHI premium subsidies are offered during the unemployment period of the worker. For details, please visit the website of the Bureau of Labor Insurance.

For investor protection, the "Securities and Exchange Act" applies to issues involving the management or supervision of the offering, issuance, and trading of securities. For more information, please visit the website of the Financial Supervisory Commission.

For foreign investors interested in operating in major industrial zones in Taiwan (science industrial zones, free trade harbors, export processing zones, agricultural technology parks, environmental science and technology parks), they may refer to the relevant management rules and application procedures for these parks/zones. Information is provided therein regarding the qualification of the applicants, industry types, management and operational requirements, preferential tax treatment and utility fees, and environmental regulations. By providing comprehensive information and various incentives, the government intends to help investors successfully move in and proceed with their R&D and operations. Investors are also expected to fulfill their obligations to maintain the environmental quality of the special zones and contribute to the sustainable development of the industry as a whole.