Forvis Mazars in Taiwan technical update - July 2026
Forvis Mazars in Taiwan technical update - July 26
1. Payroll
Negotiated Retirement Age Deferral & Post-Retirement Reemployment
- Retirement age deferral arrangements
- Post-retirement reemployment contracts
- Employee rights and protections
- Occupational accident insurance requirements
2. Corporate Secretarial Services
New Labor Rights Training Requirement Under the Company Act
- Legal background and effective date
- Companies subject to the requirement
- Training requirements and approved courses
- Registration records and compliance considerations
3. Audit
Ransomware Attacks: Financial Reporting & Audit Implications
- Cybersecurity risks affecting financial reporting
- Impact on accounting records and internal controls
- Financial statement implications
- Audit responses and subsequent event considerations
4. Tax
CPI-Adjusted Cost Basis for Inherited or Gifted Properties
- New Ministry of Finance ruling
- Eligibility and application conditions
- Calculation methodology
- Tax impact and practical example

