The document summarizes recent changes to company law, tax law, and trust law in Taiwan. Company law no longer requires a minimum capital threshold, and only one registration system is now required. Tax law changes include lowering the corporate income tax rate from 25% to 20% and adjusting individual income tax brackets. Trust law defines trusts and outlines how they are established and revoked, as well as how trusts are taxed based on the nationality, residency, and location of those involved.