The Taiwanese Ministry of Finance promulgated a new interpretative order on December 2023, regulating the income tax of foreign entities' carbon credits trading in Taiwan, that is, selling foreign carbon emission rights on the Taiwan Carbon Solution Exchange

Artificial intelligence is having a major impact on merger and acquisitions practice. AI is being used to automate tasks, identify potential targets, evaluate targets, negotiate deals, and manage risk. This is leading to faster, more efficient, and more successful M&A transactions.

Many are the doubts that this new tax has generated in its application after its recent entry into force, also taking into account that it is pending regulatory development.

The purpose of this document is to be a guide that serves to improve the corporate governance of foundations and corporations through the implementation of good practices.

In foundations and corporations, both non-profit entities, the governance function must be oriented towards fulfilling the mission, which is the ultimate goal of this type of organization.