隱私權聲明 - KPMG Taiwan

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"Industries", "topic": "Topics", "service": "Services", "country": "Countries", "lastUpdated": "Last updated", "selectedInterests": "Select interests" }, "promotional": { "welcome": "Welcome ", "myKpmgProfile": "“我的毕马威”个人档案", "newUser1": "Browse articles, ", "unknownUser": "Gain access to personalized content based on your interests by signing up today", "newUser2": "set up your interests", "newUser3": ", or ", "newUser4": "Learn more", "myProfileCTA":"Dashboard", "oldUser": "You've been a member since" }, "siteSelector": { "title": "體驗您專屬的KPMG網頁", "description": "瀏覽所有您感興趣的內容。" } }'></div> </div> <div id="navigation-v2-preloader" class="bs5">  <section class="navbar-component vue-component navbar-wrapper" style="position:absolute;width:100%;"> <div class="px-0 "> <nav class="desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 d-none d-xl-flex pb-2"> <div class="container"> <a class="logo-image-component vue-component navbar-brand p-0 " href="/tw/zh/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="KPMG"> </a> <ul class="navbar-nav-component vue-component navbar-nav mx-auto "> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/tw/zh/home/insights.html"> 洞察觀點 </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/tw/zh/home/industries.html"> 產業 </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/tw/zh/home/services.html"> 服務 </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/tw/zh/home/about.html"> 關於我們 </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/tw/zh/home/careers.html"> 加入我們 </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="https://kpmg.tax.com.tw" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> 活動及電子報 <span class="visually-hidden">開啟新分頁或視窗</span> </a> </li> </ul> <div class="navbar-ikon-menu-component vue-component mt-2 "> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative"> <span class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" title="Search"></span> </div> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static chrome"> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle cursor-pointer dropdown-trigger icon-site-selector chrome" title="Site Selector"></span> </div> </div> </div> </nav> 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class="logo-image-component vue-component navbar-brand p-0 mt-1" href="/tw/zh/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="KPMG"> </a> </div> </nav> </div> </section>  </div> <div id="navigation-v2" class="bs5 hide-from-print">  <navbar :vm="$store.state.data.navigation"></navbar> </div>  <script type="text/x-template" id="navbar-component-template"> <div class=" navbar-component vue-component navbar-wrapper position-relative " v-if="vm" >  <div class=" px-0 " v-dev="{isDev: $root.isDev, variant: 'default'}" > <desktop-navbar class=" d-none d-xl-flex pb-2 " :vm="vm" ></desktop-navbar> </div>  <mobile-navbar :vm="vm" > </mobile-navbar>  <blogs-navbar :vm="vm.blogHeader" v-if="$store.state.data.siteInfo.isBlog"></blogs-navbar> </div> </script>   <script type="text/x-template" id="legacy-nav-list-item-component-template"> <div class=" legacy-nav-list-item-component vue-component nav-list-link-container " > <legacy-learn-more-trigger :vm="vm" 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autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script>  <script type="text/x-template" id="logo-image-component-template">  <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" >  <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script>  <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script>  <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script>  <script type="text/x-template" id="desktop-navbar-component-template">  <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" >  <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image>  <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav>  <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script>    <script type="text/x-template" id="interest-summary-component-template">  <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" >  <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 ">  <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span>  <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p>  <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script>  <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script>  <script type="text/x-template" id="navbar-ikon-menu-component-template">  <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" >  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown>  <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar>  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script>   <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" >  <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button>  <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script>  <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" >  <animated-search-bar class="d-none"></animated-search-bar>  <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script>   <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a>  <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script>  <script type="text/x-template" id="nav-flyout-fullbleed-component-template">  <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" >  <div class="container">  <div class="row mx-auto px-0 justify-content-center">  <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script>  <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" >  <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span>  <navbar-typeahead></navbar-typeahead>  <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="關閉搜尋" tabindex="0" role="button" ></span> </div> </script>   <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" >  <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link>  <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional>  <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary>  <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script>  <script type="text/x-template" id="promotional-component-template">  <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" >  <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 ">  <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2>  <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p>  <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" >  <template v-for="(item, idx) in vm.links" v-if="item.label" >  <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item>  <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link>  <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template>  <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" >  <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}">  <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul>  <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" >  <h3 class="card-title text-white" > {{ vm.title }} </h3>  <div class="card-text text-white" > {{ vm.description }} </div>  <div class="sprite-card-img rounded-0"></div> </a> </script>  <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" >  <div class="navBackdrop bg-white"></div>  <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu>  <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image>  <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div>  <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script>   <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script>  <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" >  <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger>  <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a>  <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script>  <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" >  <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger>   <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu>  <div class="mobile-menu-backdrop collapse"></div> </div> </script>  <script type="text/x-template" id="mobile-nav-slide-menu-component-template">  <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" >  <ul class="list-unstyled mb-0 bg-gray-87">  <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li>  <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs>  <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list>  <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script>  <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="主導覽選單" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script>  <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 ">  <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers>  <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script>  <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" >  <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script>  <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" >  <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span>  <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script>  <script type="text/x-template" id="mobile-nav-tab-component-template">  <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" >  <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" >  <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script>  <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left">  <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script>  <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " @click="closeCollapse" @keyup.enter="closeCollapseAccess" v-dev="{ isDev: $root.isDev, variant: 'light-purple' }" v-if="vm" tabindex="0" role="button" :aria-label="vm.closeTabLabel" > <span class="text-kpmg-violet"> {{ vm.closeTabLabel }} </span> </button> </script>  <script type="text/x-template" id="mobile-nav-sub-list-group-component-template">  <ul class=" mobile-nav-sub-list-group-component vue-component px-0 mb-0 collapse rounded-0 bg-gray-99 " role="tabpanel" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :id="vm.id.split(' ').join('-')" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'primary-nav-sublist-item' " :vm="{url: item.url, label: item.label, internalFlag: item.internalFlag, newTabAllow: item.newTabAllow}" ></sub-list-item>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && vm.flyout.cell3.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell3.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> <span class="sr-only"> {{ vm.flyout.cell3.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell3.linkUrl" v-process-url="vm.flyout.cell3.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" >  <span>  <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-if="vm.flyout.cell1.viewAll.linkURL && vm.flyout.cell1.viewAll.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell1.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> <span class="sr-only"> {{ vm.flyout.cell1.viewAll.newTabAllow }} </span> </a> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-else-if = "vm.flyout.cell1.viewAll.linkURL" v-process-url="vm.flyout.cell1.viewAll.linkURL" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> </a> </span> </li> </ul> </script>  <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template">  <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" >  <div class="d-table-cell" > <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-if="vm.linkURL && vm.internalLinkFlag == 'false'" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " v-else-if="vm.linkURL" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} </a> </div>  <div class=" collapsed d-table-cell text-center px-3 collapse-trigger-area " data-bs-toggle="collapse" tabindex="0" role="tab" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :data-bs-target="'#' + vm.id" aria-expanded="false" @keyup.enter="onMobileNavCollapseAccess" > <span class="sr-only"> {{ vm.i18nLabel }} </span> <span class="icon"></span> </div> </div> </script>  <script type="text/x-template" id="mobile-primary-nav-list-component-template"> <li class="mobile-primary-nav-list-component vue-component bg-gray-99 list-unstyled" v-if="(vm.flyout.cell1.type === 'nav-list')" >  <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger>  <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script>  <section class="wrapper-stickybar react-component" data-message="Please note that your account has not been verified - unverified account will be deleted 48 hours after initial registration. Click anywhere on the bar, to resend verification email."> </section> </header>  <section class="module-registration-promo-overlay component hidden"> <div class="modal fade registration-promo-overlay" role="dialog" tabindex="0" aria-labelledby="registration-promo-overlay-title"> <div class="modal-dialog"> <div class="modal-content"> <div class="modal-header"> <h2 class="title" id="registration-promo-overlay-title"> KPMG Personalization </h2> <button class="icon-close btn-close close chrome" data-bs-dismiss="modal" aria-label="Close"></button> </div> <div class="overlay-container"> <div class="overlay-image"> </div> <div class="overlay-content"> <div class="overlay-description"> Get the latest KPMG thought leadership directly to your individual personalized dashboard </div> <div class="modal-footer"> <div class="btn-wrapper"> <button class="btn register-btn" data-bs-dismiss="modal"> <span> Register now </span> </button> <button class="btn login-btn" data-bs-dismiss="modal"> <span> Login </span> </button> </div> </div> </div> </div> </div> </div> </div> </section>  <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="Close" data-gm-hi-title="更新提醒" data-gm-title="更新提醒" data-gm-text=""自從您上一次登入後，我們已更新隱私聲明。為確保您已瞭解新版內容，請您撥冗詳閱更新條文。在您同意新版隱私聲明前，將不會收到來自KPMG官方網站的訂閱通知。"" data-gm-continue="Continue" data-rsm-close-link="Close" data-rsm-hi-title="嗨," data-rsm-title="嗨," data-rsm-text-one="自從您上一次登入後，我們已更新隱私政策。" data-rsm-text-two=""為確保您已瞭解新版內容，請撥冗詳閱更新條文。在您同意新版隱私聲明前，將不會收到來自KPMG官方網站的訂閱通知。"" data-rsm-ignore-and-logout="忽略並登出" data-rsm-continue="Continue" data-ssm-close-link="Close" data-ssm-hi-title="嗨," data-ssm-title="嗨," data-ssm-continue="Continue"> </div> <div class="loading-spinner"></div> <div class="container" id="page-content" tabindex="-1" role="main"> <section class="module-tmpl-boiler-plate"> <div class="row tmpl-row"> <div class="col-md-12 full-page-title"> <div class="inner-container"> <div class="col-md-12"> <section class="module-basicpagetitle component"> <div class="pagetitle-wrapper"> <h1 class="basic-title desktop-only">隱私權聲明</h1> <h1 class="basic-title mobile-only">隱私權聲明</h1> <p class="basic-desc desktop-only"></p> <p class="basic-desc mobile-only"></p> </div> </section> </div> </div> </div> </div> <div class="inner-container"> <div class="row"> <div class="row-same-height row-full-height"> <div class="col-md-9 col-md-height col-top"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">最後更新時間為2023年5月26日</h3> <div class="bodytext-data"> <p>隱私與個人資訊諮詢信箱： <a href="mailto:tw-fmPIPA@kpmg.com.tw" target="_blank" title="寄送信件" rel="noopener">tw-fmPIPA@kpmg.com.tw</a><br></p> <p> </p> <p>KPMG<a></a><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#footnote1"><sup>1</sup></a> 重視資訊保密及保護訪客資訊的隱私權，並視之為我們的基本義務，KPMG承諾妥善保護並使用線上收集的個人資訊（另稱為「個人資料」、「可識別個人身份的資訊」或「PII」）。</p> <p>KPMG一般只收集您自願提供的個人資訊，以便向您提供資訊及/或服務，或提供有關就業機會的資訊。有關KPMG收集、使用、分享及保護訪客所提供個人資訊的詳情，請參閱本隱私權條款（隱私權聲明）。</p> <p> </p> <ul> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#1"><strong>1. 收集及使用個人資訊</strong></a> <ul> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#1.1">1.1 我們收集哪些資訊</a></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#1.2">1.2 使用訪客個人資訊的法律依據</a></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#1.3">1.3 自動收集個人資訊</a> <ul> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#1.3.1">1.3.1 IP 地址</a></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#1.3.2">1.3.2 Cookies</a></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#1.3.3">1.3.3 Google Analytics</a></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#1.3.4">1.3.4 網路信標</a></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#1.3.5">1.3.5 基於位置的工具</a></li> </ul></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#1.4">1.4 社群媒體小工具和應用程式</a></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#1.5">1.5 兒童隱私權保護</a></li> </ul></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#2"><strong>2. 共享及轉移個人資訊</strong></a><strong></strong> <ul> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#2.1">2.1  KPMG內部網路之間的轉移</a></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#2.2">2.2 轉移予第三方</a></li> </ul></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#3"><strong>3. 選擇</strong></a></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#4"><strong>4. 您的權利</strong></a></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#5"><strong>5. 資訊安全及完整性</strong></a></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#6"><strong>6. 第三方網站連結</strong></a></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#7"><strong>7. 對本聲明之修改</strong></a></li> <li><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#8"><strong>8. 提問與諮詢</strong></a></li> </ul> <p> </p> <p><strong><a id="1"></a>1. 收集及使用個人資訊</strong></p> <p><strong><a id="1.1"></a>1.1我們收集哪些資訊</strong></p> <p>我們收集您自願提供（例如委任我們提供服務、透過電子信箱聯繫或註冊使用某些服務）的個人資訊。在某些情況下，您之前可能已向KPMG提供個人資訊（例如您可能是KPMG的前員工或求職者）。我們可能會使用您的個人資訊來建構或完善您的個人檔案，亦可能結合您之前已提供的個人資訊，以便我們能夠向您提供所需的服務。如果您選擇使用第三方單點登錄服務來註冊或登錄KPMG網站，該第三方會驗證您的身份並將您的社群媒體登錄資訊（例如，LinkedIn，Google或Twitter）與KPMG連接，則我們將為上述目的收集您允許社群媒體服務商與我們分享的註冊或登錄所需要的資訊或內容，例如您的姓名及電子郵件地址。我們收集的其他資訊將取決於您與社群媒體服務商所做的隱私權設定或與我們簽訂的服務，因此請查閱相關服務的隱私權聲明、政策或合約，同意並設置您希望與我們分享的資訊或內容。</p> <p>當您向KPMG註冊或提交個人資訊時，我們將以本隱私聲明和特定隱私聲明（如適用）所述的方式使用這些資訊。您的個人資訊不會被用作其他用途，除非我們獲得您的許可，或除非法律或專業準則另有要求或許可。例如，如果您在KPMG網站註冊，並提供有關您喜好的資訊，我們會利用這些資訊來優化和個人化您的用戶體驗，以進一步改善我們的服務。如果您使用第三方單點登錄服務來進行註冊或登錄KPMG網站，我們仍能夠識別使用不同裝置的同一名訪客，並在您登入其他KPMG網站時，提供個人化的用戶體驗。如果您向KPMG發送履歷，在網路上申請KPMG職位，我們將使用您提供的資訊與KPMG可提供的就業機會配對。</p> <p>在某些情況下，如果您已經註冊了某些服務，我們可能會暫時存儲您的電子郵件地址，直到我們收到透過電子郵件確認您所提供的資訊（即我們向您註冊時所提供的電子郵件地址發送電子郵件，以確認您的註冊要求）。</p> <p><strong><a id="1.2"></a>1.2使用訪客個人資訊的法律依據</strong></p> <p>KPMG通常只收集為滿足您的需求所必須的個人資訊，或因與您簽訂服務合約，收集為履行服務所必須的個人資訊。如果需要額外或可選擇不提供的資訊，我們將在收集時通知您。</p> <p>我國法律和歐盟「一般資料保護規則（GDPR）」（如適用）允許我們在有法律依據的前提下處理個人資訊，除非沒有合法的處理依據。法律規定，我們必須向您說明相關法律依據。因此，我們會根據下列法律依據之一處理您的個人資訊：</p> <ul> <li>履行合約：KPMG為履行合約義務必須處理個人資訊；</li> <li>法律義務：為履行法律義務必須處理個人資訊，例如為稅務目的保存記錄，或向公家機關或執法機構提供資訊；</li> <li>合法利益：為了在經營合法業務時進一步促進合法利益，且所促進的利益不超過訪客利益，則可處理訪客資訊；或</li> <li>訪客同意：在某些情況下，我們會徵求您的特別准許以處理某些個人資訊，並且只有在您的同意下，我們才會以這種方式處理您的個人資訊。您可以隨時透過<a href="mailto:tw-fmPIPA@kpmg.com.tw">tw-fmPIPA@kpmg.com.tw</a>聯繫KPMG，隨時撤回同意。</li> </ul> <p>上述“合法利益”，包括：</p> <ul> <li>為了向訪問我們的網站的個人提供資訊及/或服務、或提供有關就業機會的資訊。</li> <li>防止詐欺或犯罪活動，並保護我們的IT系統。</li> <li>客製個人的線上體驗，並提高KPMG線上業務績效的可用性及有效性。</li> <li>執行及分析我們的行銷活動。</li> <li>履行我們的企業及社會責任義務。</li> <li>根據《基本權利憲章》第16條和第17條在歐盟行使我們的基本權利，包括我們的業務自由和財產權，或我們在台灣法律下的權利。</li> </ul> <p><em>在有些情況下，KPMG會收集”敏感”的個人資訊。（包括有關種族和民族血統、政治見解、宗教信仰和其他類似性質的信仰、工會會員資格，以及有關性生活或性取向的資訊），或健康資訊，以及在法律允許的情況下相關、指稱或證實的刑事犯罪的資訊。</em></p> <p><strong><a id="1.3"></a>1.3自動收集個人資訊</strong></p> <p>在一些情況下，我們及服務提供商會利用cookie、網路信標和其他技術，在您訪問我們的網站，以及交換電子郵件時，自動收集某些類別的資訊。收集這些資訊使我們能夠客人化您的網路體驗，改善KPMG網站的性能，可用性及有效性，並衡量KPMG市場推廣活動的成效。</p> <p><strong><a id="1.3.1"></a>1.3.1 IP地址</strong></p> <p>IP地址是您每次登錄網路時分配給您的電腦編號。電腦和伺服器憑該編號互相識別及溝通。我們為資訊技術安全和系統診斷的目的可能會記錄顯示訪客來源的IP位址。IP位址資訊還會被匯總用來進行網站趨勢和性能分析。</p> <p><strong><a id="1.3.2"></a>1.3.2 Cookies</strong></p> <p>當您訪問我們的網站時，您的電腦或上網設備可能會被放置cookie。我們的網站將藉此記下您的電腦或設備，以迎合多項用途。</p> <p>在我們的一些網站上，會出現一個通知橫幅，允許您提供與管理與同意我們收集cookies（cookie橫幅）。以下是我們網站上收集cookie類別的摘要，以及當您瀏覽這些網站時，您的同意可能會影響到您對某些功能的體驗：</p> <ul> <li>必要型cookies：為了讓您能夠在網站上移動，以及使用相關功能，例如存取網站的安全區域，必要型cookies是不可或缺的。這些cookies必須被啟用，否則網站將無法運作。同時這些cookies的使用無須事先獲得訪客的同意，並且不能夠被阻擋。</li> <li>性能型cookies（有時亦稱為分析型cookies）：性能型cookies是用於收集資料，以提升或優化網站性能。</li> <li>功能型cookie：用於記憶您的選擇，這些選擇改變了網站的行為方式或外觀。如果您不同意使用這些cookies，這將影響您在網站上的體驗，而且您可能需要在每次訪問時重複某些選擇。</li> <li>目標型cookies或廣告cookies：目標型cookie用於提供與您興趣相關的內容，它們也被用來限制您能觀看某些行銷素材的次數，以及幫助衡量這些行銷素材的有效性。如果您不同意使用目標型cookie，您的電腦或上網設備將不會被用於追蹤行銷相關活動。</li> </ul> <p>原則上，我們只會在您同意的情況下使用性能型、功能型和目標型 cookie，您可以使用cookie橫幅（如適用）或者透過更新瀏覽器上的設置（一般可在瀏覽器的「工具」或「偏好」功能表中找到）來選擇是否接受cookie。</p> <p>請注意，在隱私保護前提下所配置的性能型cookie，無須事先獲得訪客的同意，並且可能會在未經訪客許可的情況下放置在KPMG某些網站上。如果您想撤銷原先的選擇，您可以透過清除瀏覽器的cookies，或者透過更新您在cookie橫幅上的偏好（如適用）來實現。</p> <p>有關管理cookie的詳細資訊，可以在瀏覽器的幫助文件中，或在<a href="http://www.allaboutcookies.org/">www.allaboutcookies.org</a> 網站中找到。</p> <p> </p> <p>以下是KPMG網站使用的cookie種類列表：</p> <table border="1" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr> <td width="15%"><p>目的</p></td> <td width="65%"><p>描述</p></td> <td width="20%"><p>種類和失效時間</p></td> </tr> <tr> <td><p>性能（即用戶的瀏覽器）</p></td> <td><p>我們的網站是使用常見的Internet平台構建。其中內置cookie以協助處理相容的問題（例如識別訪客瀏覽器類型）及改善性能（例如提高下載內容的速度）。</p></td> <td><p>會話（即訪問期間）</p><p>在關閉瀏覽器時刪除</p></td> </tr> <tr> <td><p>安全性（例如 Asp .NET）Cookie</p></td> <td><p>如果您為訪問受限制區域進行註冊，我們的cookie會確保您的設備在訪問期間處於登錄狀態。您將需要用戶名和密碼才能訪問受限制區域。</p></td> <td><p>會話（即訪問期間）</p><p>在關閉瀏覽器時刪除</p></td> </tr> <tr> <td><p>網站偏好</p></td> <td><p>我們的cookie可能會記住您的網站偏好（例如語言），或嘗試提升使用者體驗（例如透過個性化問候語或內容）。這將適用於您已經特別註冊去訪問或建立帳戶的區域。</p></td> <td><p>會話（即訪問期間）</p><p>在關閉瀏覽器時刪除</p></td> </tr> <tr> <td><p>分析</p></td> <td><p>我們使用多種第三方分析工具來幫助我們了解網站訪問者如何使用我們的網站。這使我們能夠為訪問者提高kpmg.com的品質和內容。統計資料匯總涵蓋諸如總訪問量或頁面瀏覽量，以及引薦我們網站的來源。有關我們使用Google Analytics的詳細資訊，請參閱<a></a><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#1.3.3">1.3.3</a>。</p></td> <td><p>永久，但如果您不再訪問<a href="https://kpmg.com/tw">kpmg.com</a>，相關cookie在2年後自動刪除</p></td> </tr> <tr> <td>網站訪客回饋</td> <td><p>我們使用第三方調查工具，邀請一定比例的訪問者提供他們的反饋。Cookie被用來防止訪問者被多次邀請。</p><p>如果訪問者沒有被邀請參加調查，則設置第一個cookie（1），用於確保訪問者在第一次瀏覽頁面後不會再次被邀請。</p><p>如果訪問者被邀請參加調查，第二個cookie（2）則將會被設置，用於確保訪問者在90天內不會再次被邀請參加調查。</p></td> <td><p>1. 會話（即訪問期間）關閉流覽器時刪除</p><p>2. 持續90天後或提出調查邀請後自動刪除。</p></td> </tr> <tr> <td><p><a id="social-sharing"></a>社群分享</p></td> <td><p>我們使用第三方社群媒體小工具或按鈕為您提供其他功能，以將網頁上的內容共享到社群媒體網站及電子郵件。使用這些小工具或按鈕可能會在您的設備上放置一個cookie，以使其服務更易於使用，確保您的互動會在我們的網頁呈現（例如，更新社群分享數位緩存），並記錄有關您在網路上和KPMG網站上的活動資訊。我們建議您在使用相關服務之前，事先審閱每個提供商的隱私權資訊。有關我們對社群媒體窗口小工具和應用程式使用的詳細資訊，請參閱<a></a><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#1.4">1.4</a>。</p></td> <td><p>永久，但如果您不再訪問<a href="https://kpmg.com/tw">kpmg.com</a>，相關cookie在2年後自動刪除</p></td> </tr> </tbody> </table> <p>其他第三方程式和小工具還會在我們的個別網頁上被使用來提供額外功能。根據您在瀏覽器及/或 cookie 橫幅中所設置的偏好方式，使用這些程式或小工具可能會在您的設備上放置cookie，以使其服務更易於使用，並確保您的互動會在我們的網頁呈現。</p> <p>Cookies本身不會向我們透露您的電子郵件地址，或以其他方式識別您的個人身份。我們的分析報告可能獲得IP位址等其他識別字，目的是瞭解訪問我們的網站的不重複訪客的數量及訪客來源地區趨勢，而不是識別訪客個人身份。</p> <p><strong><a id="1.3.3"></a>1.3.3 Google Analytics</strong></p> <p>KPMG使用Google Analytics。有關KPMG如何使用Google Analytics的更多資訊，請瀏覽以下網址：<a></a><a href="https://www.google.com/analytics/terms/us.html">https://www.google.com/analytics/terms/us.html</a></p> <p>為了向網站訪客就Google Analytics收集其資料提供更多的選擇，Google開發了Google Analytics選擇退出外掛程式（<a></a><a href="https://tools.google.com/dlpage/gaoptout">Google Analytics Opt-out Browser Add-on</a>）。該外掛程式與Google Analytics JavaScript（ga.js）通訊，以表明不應將有關網站訪問的資訊發送給Google Analytics。Google Analytics選擇退出外掛程式不會阻止將該資訊發送到網站本身或其他網站分析服務。</p> <p><strong><a id="1.3.4"></a>1.3.4  網路信標</strong></p> <p>網路信標是網頁上的一個小影像檔，可用於從您的電腦收集某些資訊，例如IP位址、瀏覽內容的時間、瀏覽器類型，以及是否存在由同一個伺服器以前設置的cookie。KPMG僅根據適用法律使用網路信標。</p> <p>KPMG或其服務供應商可能使用網路信標追蹤為我們提供招募或行銷服務，或收集訪客統計資料或管理cookie的協力廠商網站的有效性。</p> <p>您可以選擇拒絕與網路信標關聯的cookie，使某些網路信標不可用。網路信標仍可能會記錄來自訪客IP位址的匿名訪問，但cookie資訊不會被記錄。</p> <p>在我們的一些刊物和其他通訊中，我們可能會透過郵件中的嵌入連結來觀察收件人的反應，例如電子郵件的開啟率。我們收集這些資訊的目的是衡量使用者的興趣，並提升未來的用戶體驗。</p> <p><strong><a id="1.3.5"></a>1.3.5 基於位置的工具</strong></p> <p>KPMG將會收集並使用您的電腦或移動設備的地理位置。收集位置資料的目的是向您提供我們認為根據地理位置，您可能感興趣的服務資訊，並改善我們基於位置的產品和服務。</p> <p><strong><a id="1.4"></a>1.4 社群媒體小工具和應用程式</strong></p> <p>KPMG網站通常會透過第三方社群媒體應用程式（例如Facebook Like按鈕和Twitter小工具）進行共享的功能。這些社群媒體應用程式將會收集和使用有關您使用KPMG網站的資訊（有關「社群分享」 Cookie的詳細資訊，請參閱<a></a><a href="https://home.kpmg/tw/zh/home/misc/Privacy-2018.html#social-sharing">1.3.2.5</a> ）。您透過此類社群媒體應用程式提供的任何個人資訊會經常被該社群媒體應用程式的其他成員收集和使用，而相關互動受提供應用程式的公司的隱私政策所約束。我們不能控制，也不會就這些公司或其對您資訊的使用承擔責任。</p> <p>此外，KPMG網站可能託管部落客，論壇，群眾外包和其他應用程式或服務（統稱為「社群媒體功能」）。社群媒體功能的目的是促進知識和內容的共享。您選擇在任何KPMG社群媒體功能上提供的任何個人資訊將與該社群媒體功能的其他用戶共享（除非在收集時另有說明）；我們對其他用戶的控制有限，或無法控制。</p> <p><strong><a id="1.5"></a>1.5 兒童隱私權保護</strong></p> <p>KPMG理解保護兒童隱私的重要性，尤其是在網路環境中。請注意，我們的網站並非專門為12歲以下的兒童設計，或以12歲以下的兒童為物件。我們的政策是不會特意收集或保留任何未滿12歲以下兒童的資訊，除非相關資訊是我們提供專業服務所必需的資訊。</p> <p>備註：「兒童及少年福利與權益保障法」第二條所稱兒童，指未滿12歲之人。</p> <p> </p> <p><strong><a id="2"></a>2. 共享及轉移個人資訊</strong></p> <p><strong><a id="2.1"></a>2.1 KPMG內部網路之間的轉移</strong></p> <p>作為國際業務的一部分，我們將與KPMG內部網路之間的其他會員所共享您的資訊，還會為履行在世界各地的法律和監管義務與KPMG國際和其他會員所共享您的資訊。KPMG組織的其他會員所也會被用來為我們和您提供服務，例如，IT應用的託管和維護、為會員所及其客戶提供某種形式的保險、進行客戶利益衝突審查和反洗錢審查、在客戶業務服務中提供協助或提供其他為持續KPMG業務所需要的協助。</p> <p><strong><a id="2.2"></a>2.2 轉移予第三方</strong></p> <p>我們不會與第三方共享個人資訊，除非出於KPMG合法的專業和業務需要之必須，為執行您的要求，及/或法律或專業準則所規定或允許。有關第三方的更多資訊，請參見此<a></a><a href="https://kpmg.com/tw/zh/home/misc/data-transfers-to-third-parties.html">連結</a> 。</p> <p>此外，我們將出於本隱私權聲明中所述的目的，並在適用的情況下，提供具體的隱私聲明，將某些個人資訊跨境轉移到歐洲經濟區（EEA）之外，與我們合作或代表我們的外部公司。我們可能也會在歐洲經濟區之外的地方儲存個人資訊。如果我們這樣做，您的個人資訊將透過我們與歐洲經濟區之外的組織所簽訂的合約持續受到保護，例如採用經歐盟委員會批准的標準資料保護條款，及/或其他相關的個人資料保護法規（如適用）。</p> <p>KPMG不會將您提供的個人資訊轉移給任何第三方，作為行銷或市場推廣使用。</p> <p> </p> <p><strong><a id="3"></a>3. 選擇</strong></p> <p>一般來說，您不需要向KPMG提交任何個人資訊(PII)，但是我們將會要求您提供某些個人資訊，以便您接收更多有關KPMG服務及活動的資訊。</p> <p>KPMG也將要求您允許就個人資訊作特定用途，您可以同意或拒絕這些用途。如果您選擇參加某些服務或通訊，例如電子通訊，則可以按照每個通訊中包含的說明隨時取消訂閱。如果您決定退訂服務或通訊，儘管我們可能需要其他資訊才能處理您的請求，但我們將嘗試迅速刪除您的資訊。</p> <p>如上文「Cookies」所述，如果您希望在瀏覽我們的網站時阻止cookie追蹤，則可以重置瀏覽器以拒絕所有cookie，或在cookie被發出時作出指示。但請注意，如果您選擇拒絕cookie，則我們網站的某些功能，可能無法正常運作。</p> <p> </p> <p><strong><a id="4"></a>4. 您的權利</strong></p> <p>如果KPMG處理有關您的個人資訊，則您擁有以下權利：</p> <ul> <li><strong>查閱及更正：</strong>您有權查閱個人資訊，即所謂的「資料主體查閱請求」（Subject Access Request）。如果我們同意KPMG有義務向您提供個人資訊，我們將免費提供給您。在向您提供個人資訊之前，我們可能會要求您提供身份證明及有關您與我們互動的充分資訊，以便我們找到您的個人資訊。如果我們所持有關於您的資訊有誤，您有權要求我們更正個人資訊中的任何錯誤。</li> <li><strong>反對處理：</strong>如果我們無權繼續使用您的個人資訊，您有權反對我們處理您的個人資訊。</li> <li><strong>其他權利：</strong>此外，如果我們保留您的個人資訊的時間過長，或在某些情況下資訊處理受到限制，則您有權要求我們刪除您的資訊，並且/或者有權以電子形式獲取我們所持有關於您的資訊的副本。您可以透過<a href="mailto:tw-fmPIPA@kpmg.com.tw">tw-fmPIPA@kpmg.com.tw</a>與KPMG聯繫，提出要求或行使上述權利，在符合適用法律和專業準則的情況下，我們將盡一切合理和實際努力來滿足您的要求。</li> </ul> <p> </p> <p><strong><a id="5"></a>5. 資訊安全及完整性</strong></p> <p>KPMG制定了合理的安全政策和程序，保護個人資訊以免遭受未經授權的揭露、濫用、更改或破壞。儘管KPMG已盡全力保護個人資訊，但我們無法絕對保證安全性不會受到任何威脅。我們將盡力確保只有必須知悉訪客個人資訊的人員才有權接觸這些資訊。有權接觸個人資訊的個人必須為這些資訊進行保密。</p> <p>我們還將做出合理的努力，僅在以下時間內保留個人資訊：i）符合個人要求所必需的資訊； ii）遵守法律、法規、內部業務或政策要求所必需的資訊；或iii）直到資訊主體要求刪除資訊為止的期間，保存個人資訊。保存個人資訊的時間取決於收集資訊的特定性質和環境。</p> <p> </p> <p><strong><a id="6"></a>6. 第三方網站連結</strong></p> <p>請注意，KPMG網站通常會包含與其他網站的連結，包括由KPMG其他會員所維護的網站，這些網站不受本隱私權聲明的約束，而是受與本隱私權聲明可能有不同規定的其他隱私權聲明所約束。我們建議用戶在揭露任何個人資訊之前，仔細閱讀所訪問的每個網站的隱私權政策。</p> <p> </p> <p><strong><a id="7"></a>7. 對本聲明之修改</strong></p> <p>KPMG可能會隨時變更本隱私權聲明以反映KPMG最新的隱私權實踐做法。當我們對此聲明作出修改時，我們將修改此頁面頂部的「更新」日期。對於變更本隱私權聲明所述的個人資料處理造成的影響，我們將透過適當的管道傳達給您，具體作法將取決於我們通常與您交流的方式。</p> <p> </p> <p><strong><a id="8"></a>8. 提問與諮詢</strong></p> <p>KPMG致力於保護您個人資訊的線上隱私。如果您對我們管理您的個人資訊有任何疑問或意見，請透過 <a href="mailto:tw-fmPIPA@kpmg.com.tw">tw-fmPIPA@kpmg.com.tw</a> 與我們聯繫。如果您對本隱私權聲明有任何疑問，亦可透過上述郵件地址來向我們反映。</p> <p>如果您對收到的回覆感到任何不滿意，您可以透過郵件地址 <a href="mailto:tw-fmPIPA@kpmg.com.tw">tw-fmPIPA@kpmg.com.tw</a> ，將您所關切的問題持續與我們反映。<br></p> <p>我們將會在15天內確認您的電子郵件，並爭取在收到後1個月內或不超過法律要求的適當期限內解決您的問題。若相關問題較為複雜或所收到的問題數量較多，我們將會通知您需要1個月以上的時間解決問題，並爭取在首次收到該問題後的2個月內解決您的問題。我們可依法接受您的問題（在這種情況下，實施上述「您的權利」所列舉的某項措施），或我們可能會以正當理由拒絕您的問題。</p> <p> </p> <p><em><sup><a id="footnote1"></a>1</sup> 「KPMG」、「我們」及「我們的」是指英國私營擔保有限公司、KPMG國際有限公司（KPMG國際）及/或與KPMG國際相關聯的獨立會員所的KPMG國際合作組織中的任何一家或多家會員所。KPMG國際不提供任何客戶服務。</em></p> </div> </section> </div> <div class="col-md-3 col-md-height col-transparent col-top">  <div class="parsys-row clearfix"> <section 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