CINXE.COM
Privacy - KPMG Taiwan
<!DOCTYPE html> <html lang="en-GB"> <head> <meta http-equiv="content-type" content="text/html; charset=UTF-8"/> <meta http-equiv="date" content="Fri, 26 May 2023 03:25:18 GMT"> <meta http-equiv="content-language" content="en-GB"/> <meta http-equiv="content-encoding" content="text/html"/> <meta name="description" content="KPMG is dedicated to protecting the confidentiality and privacy of information entrusted to it."/> <meta charset="utf-8"/> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"/> <link rel="preconnect" href="https://assets.kpmg.com" crossorigin> <link rel="preconnect" href="https://scripts.demandbase.com" crossorigin> <link rel="preload" as="font" type="font/woff2" href="/etc/clientlibs/kpmgpublic/fonts/openSans/OpenSans-VariableFont_wdth,wght.woff2" crossorigin> <link rel="preload" href='//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js' as="script"> <link rel="preload" href='/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js' as="script"> <link rel="apple-touch-icon" sizes="180x180" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-180x180-precomposed.png"> <link rel="apple-touch-icon" sizes="167x167" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-167x167-precomposed.png"> <link rel="apple-touch-icon" sizes="152x152" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-152x152-precomposed.png"> <link rel="apple-touch-icon" sizes="120x120" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-120x120-precomposed.png"> <link rel="apple-touch-icon" sizes="76x76" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-76x76-precomposed.png"> <link rel="apple-touch-icon" sizes="60x60" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-60x60-precomposed.png"> <link rel="apple-touch-icon" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-precomposed.png"> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-32x32.png" sizes="32x32"> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/android-chrome-192x192.png" sizes="192x192"> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-96x96.png" sizes="96x96"> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-16x16.png" sizes="16x16"> <link rel="manifest" href="/etc/designs/default/kpmg/favicons/manifest.json"> <link rel="mask-icon" href="/etc/designs/default/kpmg/favicons/safari-pinned-tab.svg" color="#00338D"> <link rel="shortcut icon" href="/etc/designs/default/kpmg/favicon.ico"> <link rel="canonical" href="https://kpmg.com/tw/en/home/misc/Privacy-2018.html"/> <meta property="og:image" content="https://assets.kpmg.com/is/image/kpmg/15-canada-sq-69:cq5dam.web.1200.630"/> <meta name="twitter:card" content="summary_large_image"/> <meta property="og:site_name" content="KPMG"/> <meta property="og:description" content="KPMG is dedicated to protecting the confidentiality and privacy of information entrusted."/> <meta name="twitter:creator" content="@KPMG"/> <meta name="robots" content="index, follow"/> <meta property="og:locale" content="en_us"/> <meta name="twitter:image" content="https://assets.kpmg.com/is/image/kpmg/15-canada-sq-69:cq5dam.web.1200.630"/> <meta http-equiv="last-modified" content="Fri, 26 May 2023 03:24:18 GMT"/> <meta name="DC.Description" content="KPMG is dedicated to protecting the confidentiality and privacy of information entrusted to it."/> <meta name="twitter:site" content="@KPMG"/> <meta name="DC.Format" content="text/html"/> <meta property="og:type" content="website"/> <meta name="twitter:title" content="Privacy"/> <meta property="og:title" content="Privacy"/> <meta name="DC.Title" content="Privacy - KPMG Taiwan"/> <meta name="twitter:description" content="KPMG is dedicated to protecting the confidentiality and privacy of information entrusted."/> <meta name="DC.Language" content="en-GB"/> <meta name="DC.Date" content="2023-05-26"/> <meta property="og:url" content="https://kpmg.com/tw/en/home/misc/Privacy-2018.html"/> <script type="text/javascript">var kpmgMetaData={"KPMG_Business_Owner":"Global Digital Marketing","KPMG_Short_Desc":"KPMG is dedicated to protecting the confidentiality and privacy of information entrusted.","KPMG_Change_Frequency":"monthly","KPMG_Template":"/apps/kpmgpublic/templates/boilerplate-template","KPMG_Geographic_Origin_ID":"XX","KPMG_Article_ReadTime":"","KPMG_URL":"/tw/en/home/misc/Privacy-2018.html","KPMG_Image_Alt":"KPMG International","KPMG_BANNER_FLAG":"false","KPMG_Media_Typ_Path":"Media formats/Document/PDF,Media formats/Document","KPMG_Geo_RelevanceID":"145557537545191059688228,85384434987221914396953,204738940889497698734602,109696834004935164871543,69053108631100123876778","KPMG_Description":"KPMG is dedicated to protecting the confidentiality and privacy of information entrusted to it.","KPMG_Persona_Path":"Personas/Audience,Personas/Clients,Personas/Potential Clients","KPMG_Cont_Type_Path":"Content type/System Pages/My Home Page,Content type/System Pages","KPMG_Persona_ID":"549916431768785771034065349584824,59205189396461572826360,60541426764903813537507","KPMG_Geo_Rel_Path":"Geography/Americas,Geography/Oceania,Geography/Europe,Geography/Africa,Geography/Asia","KPMG_Business_Owner_Group":"EN – Global – Online Properties","KPMG_Title":"Privacy","KPMG_Geo_UNM49_Reg":"19,9,150,2,142","KPMG_Tab_Type":"Generic","KPMG_Analytics_PageName":"tw:en:home:misc:Privacy-2018","KPMG_Med_For_Type_ID":"143236010378065923659239,150162736518618207282726","KPMG_Document_Id":"OC01N1421672943649","KPMG_Content_Type_ID":"80649788474266017984925,79679712788925532162634","KPMG_Live_Source":"https://kpmg.com/xx/en/home/misc/privacy.html","KPMG_Live_Copy":"true","KPMG_Short_Title":"Privacy","KPMG_FONT":"false","KPMG_HTML_Title":"Privacy","KPMG_Canonical_URL":"https://kpmg.com/tw/en/home/misc/Privacy-2018.html","KPMG_Seo_Priority":"0.2","KPMG_Template_Type":"boilerplate-template","KPMG_last_mod_rank":"1685071458600","KPMG_Image":"/content/dam/kpmg/images/2015/01/kpmg-enterance.jpg","KPMG_Blog_Topics":"",}</script> <script type="text/javascript">var appSearchConfigs={"pagination":{"page":{"current":2,"size":5}},"sortParamsMapping":{"trending":"kpmg_page_views_trending","KPMG_MOST_PLR":"kpmg_avg_time_spent","mostviewed":"kpmg_page_views","KPMG_Filter_Date":"kpmg_filter_date","relavance":"_score"},"fieldsMapping":{"contacttabs":[{"kpmg_image":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"partnerlocator":[{"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_url":{"raw":{}}}],"toppicks":[{"kpmg_image":{"raw":{}},"kpmg_template":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"blog":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_blog_topics":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_blog_date":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"relatedcontent":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}],"contactcarousel":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_cont_mem_firm":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_suffix":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_mn":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_salutation":{"raw":{}},"kpmg_state":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlecarousel":[{"kpmg_image":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlequery":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_filter_date":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_page_views":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_avg_time_spent":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_sl_gl_id":{"raw":{}}}],"trendinglistnew":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"latestthinking":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"broader":[{"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_event_start_time":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_event_type":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_event_startdate":{"raw":{}}}],"listing":[{"kpmg_title":{"raw":{}},"kpmg_url":{"raw":{}}}],"shorter":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}]},"facets":{"All_Global":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"People_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_cont_mem_firm"],"All_Local":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"Events_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"People_Global":["kpmg_filter_year","kpmg_cont_mem_firm","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Events_Global":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Blogs_Global":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_topic_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet"],"Blogs_Local":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"]}} var appSearchClientEnv='' var isadmactive='true' var kpmgAssetDomain='https://assets.kpmg.com',calanderProperties={"longMonths":["January","February","March","April","May","June","July","August","September","October","November","December"],"shortMonths":["Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"],"timeMeridiems":["AM","PM"]},dateFormatProperties={"showMeridiem":true,"transformations":{"dayType":"d","monthType":"mmmm","hourType":"hh","monthCase":"cc","yearType":"y"},"timeSeparator":":","fields":[{"item1":"day"},{"item2":"month"},{"item3":"year"}],"separators":[{"item1":" "},{"item2":" "},{"item3":""}]};var kpmgDateFormat='d [full month] yyyy:Day Month Year' var kpmgDateSeperator1=' ' var kpmgDateSeperator2=' ' var kpmgDateSeperator3='' var KPMG=KPMG||{};KPMG.isAuthor=false;var searchFacetsFlag=true;if(navigator.userAgent.match(/iPad/i)===null){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=1.0";document.getElementsByTagName("head")[0].appendChild(meta);} if(navigator.userAgent.match(/iPhone/i)){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=no";document.getElementsByTagName("head")[0].appendChild(meta);}</script> <script type="text/javascript">window.regexValues=window.regexValues||{nameJs:"[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"?new RegExp("[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"):"",cityJs:""?new RegExp(""):"",emailJs:"^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"?new RegExp("^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"):"",phoneJs:""?new RegExp(""):"",cnameJs:""?new RegExp(""):"",roleJs:""?new RegExp(""):"",messageJs:"^[^%{}<>]+$"?new RegExp("^[^%{}<>]+$"):"",};</script> <link rel='stylesheet' href='/etc/clientlibs/kpmgpublic/global/css/global-9d6fcf.css'/> <script type="text/javascript">window.kpmgPath=window.location.pathname.toLowerCase();var preferredSite='';function getCookie(cname){var name=cname+"=";var cArray=document.cookie.split(';');for(var i=0;i<cArray.length;i++){var c=cArray[i];while(c.charAt(0)==' '){c=c.substring(1);} if(c.indexOf(name)==0){preferredSite=c.substring(name.length,c.length);preferredSite=preferredSite.indexOf(".html")>-1?preferredSite:"";return true;}}} if(window.kpmgPath==="/xx/en/home.html"&&document.referrer===""){getCookie("p_source");if(preferredSite.length>0&&preferredSite!=="/xx/en/home.html"){var geoUserSite=encodeURI(preferredSite) window.location=geoUserSite;}} window.kpmgPersonalize=window.kpmgPersonalize||{hideLogicTree:false,displayNameFormat:"",isPersonalize:false,isSitePersonalize:false,isPageTagsFlagEnabled:false,isContentRefreshEnabled:false,isPPC:false,firstnameLastnameSwitch:false,isBlog:false,blogHomePage:"",blogPath:""||"blogs",blogResultCount:"90"||"0",userAccInfoExpiry:24,fetchDataAndPersonalize:null,getCaptchaKey:"6LfauzAUAAAAAKtLWpawmB-D5LslW_V5ul7Q_dUM",isCaptchaEnabled:"true",downloadDataExpiryWindow:24,resendVerifyEmailDefaultTime:"60",db:{CDCWrapper:null,data:null,},mapping:{url:""},snp:{url:"",timeout:0,data:null,params:{languageCode:"en"||"en",countryCode:"tw"||"xx",sortType:"",sortTypeKey:"",tagCategory:"",timeBoxParameter:""}},registrationPromoOverlay:{revisitCounter:"3",returnWindowInMinutes:"30",returnWindowInDays:"14"},misc:{isAuthor:false,ageVerificationReq:false,isSitePersonalizeAndRhfEnabled:""||false,dashboardLimitNo:0,triggerRefreshFeedback:0,triggerHideFeedback:0,cellLevelCombinedHideRefresh:0,rejectedListLimit:0,locationNavigatorPage:"",RfpFormLocationSelector:""},i18n:{gigyaMsgs:{kpmg_sign_up_header:"Sign up with an existing account",kpmg_sign_up_text:"Get started by using an existing social media account or fill in the fields below to gain access to articles, research and resources.",kpmg_already_have_an_account:"Already have an account?",kpmg_log_in:"Log in",kpmg_learn_more:"Learn more",kpmg_create_an_account:"Create an account",kpmg_required:"Required",kpmg_info_email:"This email address will be used when logging into your KPMG account.",kpmg_info_password:"Password must contain at least 8 characters including 1 number, 1 upper-case, 1 lower-case letter.",kpmg_privacy_statement_text:"I acknowledge that I have read and understood the terms stated in the",kpmg_privacy_statement_link_text:"KPMG Online Privacy Statement",kpmg_captcha_text:"Please confirm your registration by entering the two words in the field below, separated by a space.",kpmg_cancel:"Cancel",kpmg_continue:"Continue",kpmg_social_sign_in_header:"Signed in with",kpmg_social_sign_in_text:"You are signed in with the social account that you registered with",kpmg_cancel_registration_header:"Cancel Registration?",kpmg_cancel_registration_text:"Are you sure you want to cancel your registration?",kpmg_go_back:"Go Back",kpmg_registration_done_header:"Thank You For Registering.",kpmg_thank_you_text:"Thank you for registering. You can explore your dashboard or you can return to the article you just saved.",kpmg_go_to_mykpmg:"Go to dashboard",kpmg_return_to_my_article:"Return to my article",kpmg_error_tc_authored_msg_tc1:"Please provide acknowledgement for the online privacy statement",kpmg_error_tc_authored_msg_tc2:"Please select this checkbox to continue.",kpmg_error_tc_authored_msg_tc3:"Please select this checkbox to continue.",kpmg_privacy_acceptance_error_msg_tc1:"Please provide acknowledgement for the online privacy statement",kpmg_welcome_back:"Welcome back, ",kpmg_sign_in_header:"Sign in with an existing account",kpmg_not_yet_registered:"Not yet registered?",kpmg_use_your_kpmg_login_credentials:"Use your KPMG login credentials",kpmg_i_forgot_my_password:"I forgot my password",kpmg_keep_me_signed_in:"Keep me signed in",kpmg_forgot_password_header:"Please enter your email address to reset your password.",kpmg_forgot_password_text:"Please enter your email address to reset your password.",kpmg_reset_password:"Reset Password",kpmg_forgot_password_thank_you_text:"Thank you. If the email address provided is registered with KPMG, we will send an email containing a link to reset your password.",kpmg_return_to_login:"Return to login",kpmg_info_password_first:"Password must contain at least:",kpmg_info_password_second:"8 characters including 1 number, 1 upper-case, 1 lower-case letter and must be different from the previous 5 passwords.",kpmg_reset_password_thank_you_text:"Thank you. Your password has been reset.",kpmg_too_many_failed_attempts_header:"Too Many Failed Attempts",kpmg_too_many_failed_attempts_text:"Your account has been locked for 24 hours. You may wish to reset your password.",account_is_disabled:"Account is disabled",account_temporarily_locked_out:"Account temporarily locked out",and:"and",available:"Available",checking:"Checking",choose_file:"Choose File",email_address_is_invalid:"E-mail address is invalid.",email_already_exists:"Email already exists",fair:"Fair",invalid_fieldname:"Invalid %fieldname",invalid_login_or_password:"Invalid login or password",invalid_username_or_password:"Invalid username or password",login_identifier_exists:"Login identifier exists",maximum_size_of_3mb:"Maximum size of 3MB.",no_file_chosen:"No file chosen",not_available:"Not available",num_characters_total:"%num characters",num_of_the_following_groups:"%num of the following: An uppercase letter, a lowercase letter, a number, a special symbol",password_does_not_meet_complexity_requirements:"Password does not meet complexity requirements",password_must_contain_at_least:"Password must contain at least",password_strength_colon:"Password must contain at least:",passwords_do_not_match:"Passwords do not match",old_password_cannot_be_the_same_as_new_password:"New Password should be different than previous 5 passwords",please_enter_a_valid_fieldname:"Please enter a valid %fieldname",please_enter_fieldname:"Please enter %fieldname",profilePhoto_fileSizeError:"Photo format: JPG/GIF/PNG. Size: up to 3MB.",sorry_we_are_not_able_to_process_your_registration:"Sorry, we are not able to process your registration",strong:"Strong",there_are_errors_in_your_form_please_try_again:"There are errors in your form, please try again",there_is_no_user_with_that_username_or_email:"There is no user with that username or email",these_passwords_do_not_match:"These passwords do not match",this_field_is_required:"This field is required",too_weak:"Too weak",unique_identifier_exists:"Unique identifier exists",username_already_exists:"Username already exists",very_strong:"Very strong",weak:"Weak",wrong_password:"Wrong password",your_age_does_not_meet_the_minimal_age_requirement:"Your age does not meet the minimal age requirement (13+) for this site",kpmg_salutation:"Salutation",managesubscriptions:"To manage your subscriptions, click here"},customMsgs:{gigya_error_primary_action:"OK",gigya_error_title:"We're sorry",gigya_account_disabled_error_title:"We're sorry",gigya_account_disabled_error_primary_action:"OK",gigya_error_description:"Service is temporarily unavailable. Our engineers are working to resolve the issue.",gigya_account_disabled_error_description:"This account is disabled",gigya_cookies_disabled_error_description:"We cannot complete your request because third-party cookies are currently disabled in your browser. We use third-party cookies to provide the best browsing experience. Please check your browser settings and enable third-party cookies to perform this action.",gigya_name_validation_error_message:"Special characters and numbers are not supported.",kpmg_error_numbervalidation:"Only numbers are supported",kpmg_placeholder_first_name:"First Name",kpmg_placeholder_last_name:"Last Name",kpmg_placeholder_email:"Email",kpmg_placeholder_password:"Password",kpmg_placeholder_confirm_password:"Confirm Password",kpmg_placeholder_company_optional:"Company (Optional)",kpmg_placeholder_select_country:"Select Country / Location",toppicksfor:"Top picks for",you:"you",items:"items",remove:"Remove",yes:"Yes",no:"No",organization:"Organization",quicksavedlist:"Quick Saved List",urllink:"URL Link",verify_email_err_title:"Email already sent",verify_email_err_desc:"Verification email already sent. Please check your mail.",verify_email_congrats_title:"Congratulations",verify_email_congrats_desc:"Your email has been verified. Now you can enjoy all personalized content kpmg.com has to offer.",office_locator_geolocation_error:"Error finding the Geo location",office_locator_nocities_error:"No Cities Found for the region/location selected",office_locator_noresults_error:"No results found for the search performed",showanotherarticle:"Show me another article",dontshowarticleagain:"Don't show this article again",updatemypreferences:"Update my preferences",addtolibrary:"Add to library",refreshcontent:"Refresh content",share:"Share",readMore:"Read more",or_divider_text:"OR",cross_site_error_title:"Error subscribing for newsletter",cross_site_error_description:"This subscription does not belong to the original country you are registered with.",deleteThisList:"Delete this list",editYourListName:"Edit your list name",shareThisList:"Share this list",move:"Move",delete:"Delete",placeholdertextforfiltersubscriptions:"Filter subscriptions based on your interests",selectedinterestslist:"Selected interests:",onboardingbasedsubscriptiontitle:"Subscriptions you are interested in:",interestsbasedsubscriptiontitle:"Subscriptions related to your interests:",subscriptionsinterestedintitle:"Subscriptions you may also be interested in:",registrationPromoTitle:"Want the latest KPMG {tag_name} content?",registrationPromoDescription:"Register now and set up your personalized dashboard around {tag_name} and all the other topics that interest you.",noArticleErrorTitle:"error",noArticleErrorMessage:"The articles in this list are no longer available for viewing.",noArticleErrorDetail:"Please use the following link to",noArticleErrorDetail1:"return to home page,",noArticleErrorDetail2:"or use the sites search feature.",searchLabel:"search",searchLibList:"Search list of libraries",libraryListDeleteThisArticle:"Delete this article",libraryListDeleteThisArticleDescription:"Are you sure you want to delete this article?",libraryListSuccessDescription:"delete successful.",libraryListDeleteIt:"Yes, delete",libraryListNotlongeravailable:"Articles no longer available for viewing",libraryListArticlenolongeravailabledescription:"An article was no longer available for viewing.",kpmgLibraryListArticleWasRemovedFromLabel:"Was removed from",libraryListMobilenolongeravlbl:"is no longer available for viewing.",libraryListArtitwasremovedfrom:"It was removed from",libraryListArticlesnolongeravailabledescription:"The following articles are no longer available for viewing",libraryListShareThisListDescription:"Copy and paste this url to share it.",libraryListCopy:"Copy",libraryListCancel:"Cancel",libraryListMovearticle:"Move this article to another list",libraryListInstrutiontext:"You can save this article to your library or you can save it to a specific list in your library.",libraryListAlreadysaved:"Already Saved",libraryListAlreadysavedarticle:"You've already saved this article to",libraryListChoosealist:"Choose a list",libraryListCreatealist:"Create a list",libraryListThatNameIsTaken:"List Name Already Exists",libraryListEmpty:"Invalid list name",libraryListSave:"Save",libraryListEnternewlist:"Enter new list name",libraryListAddtolibraryoverlayCancel:"Cancel",libraryListCancel1:"Cancel",createAList:"Create a list",createsuccessdescription:"List created successfully",listmanagementsave:"Save",deleteThisListDescription:"If you delete this list, you will lose all the articles saved in it. Are you sure you want to delete this list?",keepIt:"No, keep it",editsuccessdescriptionmobile:"The name change was successful.",namechanges:"Name changed",listnamechanged:"The list name has been successfully changed",copySuccessDescription:"URL copied to clipboard.",copyFailedClipboardAccessDenied:"Could not copy url. Allow webpage to access clipboard.",formbuilderCongratsTitle:"Thank you",formbuilderCongratsDescription:"You have successfully registered.",formbuilderCongratsClose:"Close",expiredtokenmodaltitle:"Your token has been expired",expiredtokenmodaldescription:"The token has expired. Please complete registration to gain access to the content.",expiredtokenmodalclosebutton:"Close",addMoreInterestsTitle:"Add more interests to your profile",addTagToInterests:"Add tag to Profile Interests",saveInterestTitle:"Want to save this interest?",search:"Search",close:"Close",resentemail:"We've sent another confirmation message to:",verifyemaillabel:"Verify Email",resendconfirmation:"Resend verification email",logoutinfo:"You've logged out",logoutdescription:"You've successfully logged out. You will now be taken to the Home Page.",verifyemail:"Please verify your email address to continue accessing your account.",interestsSearchPlaceholder:"enter your interest terms here",interestsAlreadySelected:"already selected - manage your interests to remove",interestsSave:"Save",verifyEmailClose:"Close",profileChangesSaved:"Change saved",profileChangesSavedSuccessfully:"Your changes have been successfully saved.",minReadTime:"READ_TIME min read",minsReadTime:"READ_TIME min read",officeLocationFax:"Fax",officeLocationTel:"Tel",officeLocationNoResults:"No matching results found for",officeLocationsSearchTerm:"Enter Location Here",searchResultsCopyOne:"Results",singleCharacterIsNotAllowed:"Single character is not allowed",agreeLabel:"I agree to KPMG online privacy statement",expand:"expand",collapse:"collapse",addedtolibrary:"Added to Library",articleposteddate:"Article Posted date",relatedarticles:"Related Articles",moreoptions:"More Options",closeyourrecommendations:"Close your recommendations",wasaddedtothelistoflists:"was added to the list of lists",removedfromthelist:"Removed from the list",sectionfilters:"Section Filters",closeandreturntohomepage:"Close and return to home page",current:"current",completed:"completed",returntohomepage:"and return to the home page",belowsubscriptions:"once it is checked the below subscriptions will be available.",suggestthesubscriptions:"On selection of a suggestion the subscriptions list present below will be filtered.",openinanewwindow:"Opens in a new window",blogposts:"blog posts",category:"category",enableordisable:"enable or disable",articles:"articles",country:"Country",selected:"this post is interesting. selected",deselected:"this post is interesting. deselected",profileprogress:"Your profile is <%> complete",profilecompleted:"Congratulations, your profile is now complete!",completeprofile:"Complete your profile",addinterests:"Add interests",addsubscriptions:"Add subscriptions",starticon:"Gated content exclusive to KPMG members",yourinterests:"Your Interests",suggestmorecta:"Suggest More",alertmessage1:"Delete interest",alertdescription1:"Pinned articles will be removed once deleted",alertmessage2:"A maximum of 5 pinned articles allowed",alertmessagetitle:"Maximum Pins Reached",viewgatedcontentcta:"View Gated Content",nonewcontent:"No new content at this time.",viewallsubscriptionscta:"View All Subscriptions",gcsectiontitle:"Gated Content Section: Title",gcsectiondescription:"Gated Content Section: Description",hidegatedcontent:"Hide Gated Content",emptygatedcontentdescription:"It appears you have not yet subscribed to any such gated content.",articlesTwoFour:"articles",articlesFive:"articles",listsTwoFour:"Lists",listsFive:"Lists"}},pagesInfo:{interests:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},myaccount:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},dashboard:{isActive:false,reqLogin:true,redirectTo:"/user/login.html"},library:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},communicationpreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"},privacypreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"}},urlmapping:{learnMore:"",addtolib:"",feedback:"",fgeCongrats:"",fgeError:"",resetPassword:"",isUserRegistrationOverlayExists:"false"}};window.kpmgPersonalize.db.CDCWrapper=function(dbData){var eventObj=null;window.kpmgPersonalize.db.data=dbData;Dmdbase_CDC.callback(dbData);if(digitalData){digitalData.user.ipAddress=dbData.ip;} try{eventObj=new Event("dbData.received");} catch(error){eventObj=document.createEvent("Event");eventObj.initEvent("dbData.received",false,false);} document.dispatchEvent(eventObj);};window.__gigyaConf=window.__gigyaConf||{};window.__gigyaConf.customLang=window.kpmgPersonalize.i18n.gigyaMsgs;</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/tmpl-boiler-plate/css/tmpl-boiler-plate-94b305.css'/> <meta name="msapplication-TileColor" content="#00338D"> <meta name="msapplication-TileImage" content="/etc/designs/default/kpmg/favicons/mstile-144x144.png"> <meta name="msapplication-config" content="/etc/designs/default/kpmg/favicons/browserconfig.xml"> <meta name="theme-color" content="#00338D"> <title>Privacy - KPMG Taiwan</title> <link rel="stylesheet" type="text/css" href="/content/dam/kpmg/others/css/privacy_fix.css"/> <script type="text/javascript" src='/etc/clientlibs/kpmgpublic/global/js/updateLoadedPartialHeader-322c7b.js'></script> </head> <!--[if IE 9]> <body class="lt-ie10"> <![endif]--> <!--[if gt IE 9]><!--> <body> <!--<![endif]--> <!--<script type="text/javascript"> mboxCreate('myMbox'); </script> <!--<div class="mboxDefault"></div>--> <div class="template"> <div id="gig_showSimpleShareUI" class="gig-simpleShareUI fixed-and-off-page"> <div class="gig-simpleShareUI-inner"> <span class="icon-gig-simpleShareUI-closeButton"> <span class="sr-only">close</span> </span> <div class="gig-simpleShareUI-caption"> <div class="gig-simpleShareUI-caption-text">Share with your friends</div> </div> <div id="show-share-bar-container" class="gig-simpleShareUI-content"> </div> </div> </div> <header class="global-navigation"> <div id="navigation-v2-data" class="bs5" style="position:fixed" data-site-info='{ "assetsDomain": "https://assets.kpmg.com", "isAuthor": false, "isPersonalized": false, "isTemplatePersonalized": false, "isBlog": false }'> <!-- LOGO --> <div id="navigation-v2-data-logo" data-logo='{ "imgURL": "/is/image/kpmg/kpmg-logo-1", "altText": "KPMG", "linkURL": "/tw/en/home.html" }'> </div> <!-- Blog header data --> <!-- NABAR-NAV --> <div id="navigation-v2-data-navbar-nav" data-navbar-nav='{ "insights": { "id": "insights-flyout", "i18nLabel": " Insights ", "linkURL" : "/tw/en/home/insights.html" }, "industries": { "id": "industries-flyout", "i18nLabel": " Industries ", "linkURL" : "/tw/en/home/industries.html" }, "services": { "id": "services-flyout", "i18nLabel": " Services ", "linkURL": "/tw/en/home/services.html" }, "optional": { "id": "optional-flyout", "i18nLabel": "About KPMG", "linkURL": "/tw/en/home/about.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" }, "optional1": { "id": "optional2-flyout", "i18nLabel": "Careers", "linkURL": "/tw/en/home/careers.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" }, "optional2": { "id": "optional3-flyout", "i18nLabel": "KPMG Campaigns", "linkURL": "https://kpmg.tax.com.tw", "internalLinkFlag": "false", "newTabAllow": "Open in new tab or window" } }'> </div> <div id="navigation-v2-data-secondary-nav" data-secondary-nav='[ { "id": "careers", "label": " Careers ", "linkURL": "" }, { "id": "alumni", "label": " Alumni ", "linkURL": "" }, { "id": "media", "label": " Media ", "linkURL": "" }, { "id": "social", "label": " Social ", "linkURL": "" }, { "id": "about", "label": " About ", "linkURL": "" } ]'></div> <ul id="navigation-v2-data-nav-flyout"> <li id="navigation-v2-author-insights-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/tw/en/home/misc/Privacy-2018/jcr:content/navigation-v2/insights" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "KPMG IMPACT", "url": "/xx/en/home/insights/2022/03/our-impact-plan.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Global manufacturing prospects 2023", "url": "/xx/en/home/insights/2023/01/global-manufacturing-prospects-2023.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Pulse of Fintech", "url": "/xx/en/home/industries/financial-services/pulse-of-fintech.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "2022 Banking CEO Outlook", "url": "/xx/en/home/insights/2022/12/kpmg-2022-banking-ceo-outlook.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "2022 Insurance CEO Outlook", "url": "/xx/en/home/insights/2022/12/2022-insurance-ceo-outlook.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/xx/en/home/insights.html", "label": "▌ All insights", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "KPMG IMPACT", "url": "/xx/en/home/insights/2022/03/our-impact-plan.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Global manufacturing prospects 2023", "url": "/xx/en/home/insights/2023/01/global-manufacturing-prospects-2023.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Pulse of Fintech", "url": "/xx/en/home/industries/financial-services/pulse-of-fintech.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "2022 Banking CEO Outlook", "url": "/xx/en/home/insights/2022/12/kpmg-2022-banking-ceo-outlook.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "2022 Insurance CEO Outlook", "url": "/xx/en/home/insights/2022/12/2022-insurance-ceo-outlook.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/xx/en/home/insights.html", "label": "▌ All insights", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Global semiconductor industry outlook for 2023", "linkUrl": "https://advisory.kpmg.us/articles/2022/global-semiconductor-industry-outlook-2023.html", "description": "Leaders optimistic about growth, driven by automotive and the end of the chip shortage", "altText": "Global semiconductor industry outlook for 2023", "imgUrl": "/is/image/kpmg/semiconductor-industry", "internalLinkFlag": "false", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "KPMG 2023 Healthcare and Life Sciences Investment Outlook", "linkUrl": "https://institutes.kpmg.us/healthcare-life-sciences/articles/2023/hcls-investment-outlook.html", "description": "Our 2023 Healthcare and Life Sciences Investment Outlook finds turbulence, and opportunity, in this post-pandemic marketplace.", "altText": "KPMG 2023 Healthcare and Life Sciences Investment Outlook", "imgUrl": "/is/image/kpmg/hcls-investment-outlook", "internalLinkFlag": "false", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-industries-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/tw/en/home/misc/Privacy-2018/jcr:content/navigation-v2/industries" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Financial Services", "url": "/tw/en/home/industries/financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Technology, Media & Telecommunications", "url": "/tw/en/home/industries/technology-media-telecommunications.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Consumer Markets", "url": "/tw/en/home/industries/consumer-and-retail.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Industrial Markets", "url": "/tw/en/home/industries/industrial-markets.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Infrastructure and Government", "url": "/tw/en/home/industries/infrastructure-government-and-healthcare.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Private Enterprise", "url": "/tw/en/home/industries/private-equity.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/tw/en/home/industries.html", "label": "▌ All Industries", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }, "cell2": { "type": "nav-list", "links":[ { "label": "Healthcare & Life Science Service", "url": "/tw/en/home/industries/healthcare-and-life-science.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Renewable Industry Service", "url": "/tw/en/home/insights/2019/07/renewable-industry.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Internet and E-Commerce Service", "url": "/tw/en/home/insights/2020/01/e-commerce.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }, "cell3": { "type": "card-link", "title": "Digital Village™ Innovative Service", "linkUrl": "/tw/en/home/services/digital-village.html", "description": "With our experience in digital transformation we deliver high quality services and strong expertise from strategic ideation to thorough execution.", "altText": "digitalvillage", "imgUrl": "/is/image/kpmg/tw-digital-village-hero", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }, "cell2": { "type": "nav-list", "links":[ { "label": "Healthcare & Life Science Service", "url": "/tw/en/home/industries/healthcare-and-life-science.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Renewable Industry Service", "url": "/tw/en/home/insights/2019/07/renewable-industry.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Internet and E-Commerce Service", "url": "/tw/en/home/insights/2020/01/e-commerce.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }, "cell3":{ "type": "nav-list", "links":[ ] } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Financial Services", "url": "/tw/en/home/industries/financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Technology, Media & Telecommunications", "url": "/tw/en/home/industries/technology-media-telecommunications.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Consumer Markets", "url": "/tw/en/home/industries/consumer-and-retail.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Industrial Markets", "url": "/tw/en/home/industries/industrial-markets.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Infrastructure and Government", "url": "/tw/en/home/industries/infrastructure-government-and-healthcare.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Private Enterprise", "url": "/tw/en/home/industries/private-equity.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/tw/en/home/industries.html", "label": "▌ All Industries", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-mixed-variation="true" data-cell2='{ "type": "nav-list", "links":[ { "label": "Healthcare & Life Science Service", "url": "/tw/en/home/industries/healthcare-and-life-science.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Renewable Industry Service", "url": "/tw/en/home/insights/2019/07/renewable-industry.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Internet and E-Commerce Service", "url": "/tw/en/home/insights/2020/01/e-commerce.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }' data-cell3='{ "type": "card-link", "title": "Digital Village™ Innovative Service", "linkUrl": "/tw/en/home/services/digital-village.html", "description": "With our experience in digital transformation we deliver high quality services and strong expertise from strategic ideation to thorough execution.", "altText": "digitalvillage", "imgUrl": "/is/image/kpmg/tw-digital-village-hero", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-services-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/tw/en/home/misc/Privacy-2018/jcr:content/navigation-v2/services" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Audit & Assurance", "url": "/tw/en/home/services/audit.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax", "url": "/tw/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Advisory", "url": "/tw/en/home/services/advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Law firm (An entity of KPMG Taiwan)", "url": "/tw/en/home/services/about-kpmg-law-firm/law-firm.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Digital Village", "url": "/tw/en/home/services/digital-village.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Japanese Practice (日本語)", "url": "/content/kpmgpublic/tw/ja/home/services/audit/japanese-practice.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/tw/en/home/services.html", "label": "▌ All services", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }, "cell2": { "type": "nav-list", "links":[ { "label": "Startups and Innovation", "url": "/tw/en/home/insights/2016/07/startups-innovation.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Family Business Services", "url": "/tw/en/home/services/family-office.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Climate Change and Sustainability", "url": "/tw/en/home/services/advisory/climate-change-and-sustainability-service.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Social Enterprise Service", "url": "/tw/en/home/insights/2016/07/social-enterprise-service.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "ASPAC Taiwan Practice", "url": "/tw/en/home/services/aspac-taiwan-practice.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Cyber Security Services", "url": "/tw/en/home/services/advisory/cyber-security.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }, "cell3": { "type": "card-link", "title": "Invest in Taiwan - Integrated Service Offerings", "linkUrl": "/tw/en/home/services/tax/invest-in-taiwan-comprehensive-service-offerings.html", "description": "KPMG professionals aim to offer integrated services throughout the life cycle of your investment operations in Taiwan.", "altText": "Investment in Taiwan", "imgUrl": "/is/image/kpmg/investement-in-taiwan2021r-banner -1500x536", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }, "cell2": { "type": "nav-list", "links":[ { "label": "Startups and Innovation", "url": "/tw/en/home/insights/2016/07/startups-innovation.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Family Business Services", "url": "/tw/en/home/services/family-office.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Climate Change and Sustainability", "url": "/tw/en/home/services/advisory/climate-change-and-sustainability-service.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Social Enterprise Service", "url": "/tw/en/home/insights/2016/07/social-enterprise-service.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "ASPAC Taiwan Practice", "url": "/tw/en/home/services/aspac-taiwan-practice.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Cyber Security Services", "url": "/tw/en/home/services/advisory/cyber-security.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }, "cell3":{ "type": "nav-list", "links":[ ] } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Audit & Assurance", "url": "/tw/en/home/services/audit.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax", "url": "/tw/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Advisory", "url": "/tw/en/home/services/advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Law firm (An entity of KPMG Taiwan)", "url": "/tw/en/home/services/about-kpmg-law-firm/law-firm.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Digital Village", "url": "/tw/en/home/services/digital-village.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Japanese Practice (日本語)", "url": "/content/kpmgpublic/tw/ja/home/services/audit/japanese-practice.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/tw/en/home/services.html", "label": "▌ All services", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-mixed-variation="true" data-cell2='{ "type": "nav-list", "links":[ { "label": "Startups and Innovation", "url": "/tw/en/home/insights/2016/07/startups-innovation.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Family Business Services", "url": "/tw/en/home/services/family-office.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Climate Change and Sustainability", "url": "/tw/en/home/services/advisory/climate-change-and-sustainability-service.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Social Enterprise Service", "url": "/tw/en/home/insights/2016/07/social-enterprise-service.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "ASPAC Taiwan Practice", "url": "/tw/en/home/services/aspac-taiwan-practice.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Cyber Security Services", "url": "/tw/en/home/services/advisory/cyber-security.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }' data-cell3='{ "type": "card-link", "title": "Invest in Taiwan - Integrated Service Offerings", "linkUrl": "/tw/en/home/services/tax/invest-in-taiwan-comprehensive-service-offerings.html", "description": "KPMG professionals aim to offer integrated services throughout the life cycle of your investment operations in Taiwan.", "altText": "Investment in Taiwan", "imgUrl": "/is/image/kpmg/investement-in-taiwan2021r-banner -1500x536", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-optional-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/tw/en/home/misc/Privacy-2018/jcr:content/navigation-v2/optional" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "About KPMG", "url": "/content/kpmgpublic/tw/en/home/about.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Our values", "url": "/tw/en/home/about/our-values.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Our history", "url": "/tw/en/home/about/overview/history.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Office locations", "url": "/tw/en/home/about/offices.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/tw/en/home/about.html", "label": "Learn more about KPMG", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "About KPMG", "url": "/content/kpmgpublic/tw/en/home/about.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Our values", "url": "/tw/en/home/about/our-values.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Our history", "url": "/tw/en/home/about/overview/history.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Office locations", "url": "/tw/en/home/about/offices.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/tw/en/home/about.html", "label": "Learn more about KPMG", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "KPMG Charity Actions", "linkUrl": "/tw/en/home/about/corporate-social-responsibility1.html", "description": "We are committed to our communities, KPMG in Taiwan help less fortunate people and our community.", "altText": "csr", "imgUrl": "/is/image/kpmg/tw-kpmg-csr-image", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Alumni", "linkUrl": "/tw/en/home/alumni.html", "description": "As alumni of KPMG we would like to support you in your careers and enable you to reconnect with current and former colleagues.", "altText": "alumni", "imgUrl": "/is/image/kpmg/tw-kpmg-alumni-202006", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-optional2-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/tw/en/home/misc/Privacy-2018/jcr:content/navigation-v2/optional1" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Life at KPMG", "url": "/content/kpmgpublic/tw/en/home/careers/life-at-kpmg.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Our values", "url": "/tw/en/home/careers/life-at-kpmg/our-values.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Diversity", "url": "/content/kpmgpublic/tw/en/home/careers/life-at-kpmg/diversity.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "International assignments", "url": "/content/kpmgpublic/tw/en/home/careers/life-at-kpmg/international-assignments.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Life at KPMG", "url": "/content/kpmgpublic/tw/en/home/careers/life-at-kpmg.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Our values", "url": "/tw/en/home/careers/life-at-kpmg/our-values.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Diversity", "url": "/content/kpmgpublic/tw/en/home/careers/life-at-kpmg/diversity.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "International assignments", "url": "/content/kpmgpublic/tw/en/home/careers/life-at-kpmg/international-assignments.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Job search (Worldwide)", "linkUrl": "/content/kpmgpublic/tw/en/home/careers/job-search.html", "description": "Interested in careers around the world? This global job search tool allows you to search available career opportunities within many of our 154 member firms worldwide.", "altText": "Job search", "imgUrl": "/is/image/kpmg/job-search-new", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Job Search (Taiwan)", "linkUrl": "https://www.104.com.tw/company/1uf0wio", "description": "Search open jobs of KPMG in Taiwan", "altText": "Job search", "imgUrl": "/is/image/kpmg/tw-kpmg-taiwan-office-taipei-101-tower-night", "internalLinkFlag": "false", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-optional3-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/tw/en/home/misc/Privacy-2018/jcr:content/navigation-v2/optional2" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Professional Courses", "url": "https://www.tax.com.tw/ClassList.aspx?web=10", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Board Training Program", "url": "/tw/zh/home/about/kpmg-college/board-training-program.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG College", "url": "/tw/zh/home/about/kpmg-college.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Professional Courses", "url": "https://www.tax.com.tw/ClassList.aspx?web=10", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Board Training Program", "url": "/tw/zh/home/about/kpmg-college/board-training-program.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG College", "url": "/tw/zh/home/about/kpmg-college.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Events and Seminars", "linkUrl": "https://kpmg.tax.com.tw/classlist.aspx", "description": "KPMG supports a variety of industry conferences. We look forward to seeing you.", "altText": "Events and Seminars", "imgUrl": "/is/image/kpmg/01-Smart-Event-Page-Image", "internalLinkFlag": "false", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Newsletters", "linkUrl": "https://kpmg.tax.com.tw/epaperorder.aspx", "description": "Stay informed of key market trends and perspectives.", "altText": "Subscribe KPMG newsletter", "imgUrl": "/is/image/kpmg/tw-digital-privacy", "internalLinkFlag": "false", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> </ul> <!-- SITE-SELECTOR --> <div id="navigation-v2-author-site-selector-editor"> <div id="navigation-v2-data-site-selector" style="min-height:0.5px;" data-mobile-tab='{ "id": "language-locale", "icon": "icon-site-selector", "closeTabLabel": "Close site selector" }' data-site-selector='{ "iconStyle": "icon-site-selector", "isVisible": true, "id": "site-selector", "title": "Site Selector" , "flyout": { "cell1": { "type": "site-selector-menu", "heading": "Select KPMG member firm site and language" , "sites":[ { "selected": true, "countryLocale": "Taiwan (EN)", "link": "/tw/en/home/misc/Privacy-2018.html" }, { "selected": false, "countryLocale": "Taiwan (ZH)", "link": "/tw/zh/home/misc/Privacy-2018.html" } ], "global": { "selected": false, "link": "/xx/en/home.html", "countryLocale": "Global (EN)" } , "allCountries": { "link": "/tw/en/home/misc/site-selector.html", "i18nLabel": "View all KPMG sites and languages" }, "countrySiteData": { "countryList":[ { "country": "Albania ", "locale": "en", "link": "/al/en/home.html" }, { "country": "Algeria ", "locale": "fr", "link": "/dz/fr/home.html" }, { "country": "Argentina ", "locale": "es", "link": "/ar/es/home.html" }, { "country": "Armenia ", "locale": "en", "link": "/am/en/home.html" }, { "country": "Australia ", "locale": "en", "link": "/au/en/home.html" }, { "country": "Austria ", "locale": "de", "link": "/at/de/home.html" }, { "country": "Austria ", "locale": "en", "link": "/at/en/home.html" }, { "country": "Azerbaijan ", "locale": "en", "link": "/az/en/home.html" }, { "country": "Bahamas ", "locale": "en", "link": "/bs/en/home.html" }, { "country": "Bahrain ", "locale": "en", "link": "/bh/en/home.html" }, { "country": "Bangladesh ", "locale": "en", "link": "/bd/en/home.html" }, { "country": "Barbados ", "locale": "en", "link": "/bb/en/home.html" }, { "country": "Belgium ", "locale": "en", "link": "/be/en/home.html" }, { "country": "Belgium ", "locale": "nl", "link": "/be/nl/home.html" }, { "country": "Bermuda ", "locale": "en", "link": "/bm/en/home.html" }, { "country": "Bosnia and Herzegovina ", "locale": "en", "link": "/ba/en/home.html" }, { "country": "Brasil ", "locale": "pt", "link": "/br/pt/home.html" }, { "country": "Brazil ", "locale": "en", "link": "/br/en/home.html" }, { "country": "British Virgin Islands ", "locale": "en", "link": "/vg/en/home.html" }, { "country": "Bulgaria ", "locale": "en", "link": "/bg/en/home.html" }, { "country": "Cambodia ", "locale": "en", "link": "/kh/en/home.html" }, { "country": "Cameroon ", "locale": "fr", "link": "/cm/fr/home.html" }, { "country": "Canada ", "locale": "en", "link": "/ca/en/home.html" }, { "country": "Canada ", "locale": "fr", "link": "/ca/fr/home.html" }, { "country": "Cayman Islands ", "locale": "en", "link": "/ky/en/home.html" }, { "country": "Channel Islands ", "locale": "en", "link": "/qm/en/home.html" }, { "country": "Chile ", "locale": "es", "link": "/cl/es/home.html" }, { "country": "China ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "China ", "locale": "zh", "link": "/cn/zh/home.html" }, { "country": "Colombia ", "locale": "es", "link": "/co/es/home.html" }, { "country": "Costa Rica ", "locale": "es", "link": "/cr/es/home.html" }, { "country": "Croatia ", "locale": "en", "link": "/hr/en/home.html" }, { "country": "Cyprus ", "locale": "en", "link": "/cy/en/home.html" }, { "country": "Czech Republic ", "locale": "cs", "link": "/cz/cs/home.html" }, { "country": "Czech Republic ", "locale": "en", "link": "/cz/en/home.html" }, { "country": "DR Congo ", "locale": "fr", "link": "/cd/fr/home.html" }, { "country": "Denmark ", "locale": "da", "link": "/dk/da/home.html" }, { "country": "Denmark ", "locale": "en", "link": "/dk/en/home.html" }, { "country": "Egypt ", "locale": "en", "link": "/eg/en/home.html" }, { "country": "Estonia ", "locale": "en", "link": "/ee/en/home.html" }, { "country": "Estonia ", "locale": "et", "link": "/ee/et/home.html" }, { "country": "Finland ", "locale": "fi", "link": "/fi/fi/home.html" }, { "country": "France ", "locale": "fr", "link": "/fr/fr/home.html" }, { "country": "Georgia ", "locale": "en", "link": "/ge/en/home.html" }, { "country": "Germany ", "locale": "de", "link": "/de/de/home.html" }, { "country": "Germany ", "locale": "en", "link": "/de/en/home.html" }, { "country": "Ghana ", "locale": "en", "link": "/gh/en/home.html" }, { "country": "Gibraltar ", "locale": "en", "link": "/gi/en/home.html" }, { "country": "Greece ", "locale": "el", "link": "/gr/el/home.html" }, { "country": "Greece ", "locale": "en", "link": "/gr/en/home.html" }, { "country": "Hong Kong SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Hungary ", "locale": "en", "link": "/hu/en/home.html" }, { "country": "Hungary ", "locale": "hu", "link": "/hu/hu/home.html" }, { "country": "Iceland ", "locale": "is", "link": "/is/is/home.html" }, { "country": "India ", "locale": "en", "link": "/in/en/home.html" }, { "country": "Indonesia ", "locale": "en", "link": "/id/en/home.html" }, { "country": "Ireland ", "locale": "en", "link": "/ie/en/home.html" }, { "country": "Isle of Man ", "locale": "en", "link": "/im/en/home.html" }, { "country": "Israel ", "locale": "en", "link": "/il/en/home.html" }, { "country": "Italy ", "locale": "it", "link": "/it/it/home.html" }, { "country": "Ivory Coast ", "locale": "fr", "link": "/ci/fr/home.html" }, { "country": "Jamaica ", "locale": "en", "link": "/jm/en/home.html" }, { "country": "Japan ", "locale": "en", "link": "/jp/en/home.html" }, { "country": "Japan ", "locale": "ja", "link": "/jp/ja/home.html" }, { "country": "Jordan ", "locale": "en", "link": "/jo/en/home.html" }, { "country": "Kazakhstan ", "locale": "en", "link": "/kz/en/home.html" }, { "country": "Kazakhstan ", "locale": "kk", "link": "/kz/kk/home.html" }, { "country": "Kazakhstan ", "locale": "ru", "link": "/kz/ru/home.html" }, { "country": "Kenya ", "locale": "en", "link": "/ke/en/home.html" }, { "country": "Korea ", "locale": "en", "link": "/kr/en/home.html" }, { "country": "Korea ", "locale": "ko", "link": "/kr/ko/home.html" }, { "country": "Kuwait ", "locale": "en", "link": "/kw/en/home.html" }, { "country": "Laos ", "locale": "en", "link": "/la/en/home.html" }, { "country": "Latvia ", "locale": "en", "link": "/lv/en/home.html" }, { "country": "Latvia ", "locale": "lv", "link": "/lv/lv/home.html" }, { "country": "Lebanon ", "locale": "en", "link": "/lb/en/home.html" }, { "country": "Lithuania ", "locale": "en", "link": "/lt/en/home.html" }, { "country": "Lithuania ", "locale": "lt", "link": "/lt/lt/home.html" }, { "country": "Luxembourg ", "locale": "en", "link": "/lu/en/home.html" }, { "country": "Macau SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Malaysia ", "locale": "en", "link": "/my/en/home.html" }, { "country": "Malta ", "locale": "en", "link": "/mt/en/home.html" }, { "country": "Mauritius ", "locale": "en", "link": "/mu/en/home.html" }, { "country": "Mexico ", "locale": "es", "link": "/mx/es/home.html" }, { "country": "Moldova ", "locale": "en", "link": "/md/en/home.html" }, { "country": "Monaco ", "locale": "en", "link": "/mc/en/home.html" }, { "country": "Monaco ", "locale": "fr", "link": "/mc/fr/home.html" }, { "country": "Mongolia ", "locale": "en", "link": "/mn/en/home.html" }, { "country": "Montenegro ", "locale": "en", "link": "/me/en/home.html" }, { "country": "Mozambique ", "locale": "en", "link": "/mz/en/home.html" }, { "country": "Myanmar ", "locale": "en", "link": "/mm/en/home.html" }, { "country": "Namibia ", "locale": "en", "link": "/na/en/home.html" }, { "country": "Netherlands ", "locale": "en", "link": "/nl/en/home.html" }, { "country": "Netherlands ", "locale": "nl", "link": "/nl/nl/home.html" }, { "country": "New Zealand ", "locale": "en", "link": "/nz/en/home.html" }, { "country": "Nigeria ", "locale": "en", "link": "/ng/en/home.html" }, { "country": "North Macedonia ", "locale": "en", "link": "/mk/en/home.html" }, { "country": "Norway ", "locale": "nb", "link": "/no/nb/home.html" }, { "country": "Oman ", "locale": "en", "link": "/om/en/home.html" }, { "country": "Pakistan ", "locale": "en", "link": "/pk/en/home.html" }, { "country": "Panama ", "locale": "es", "link": "/pa/es/home.html" }, { "country": "Peru ", "locale": "es", "link": "/pe/es/home.html" }, { "country": "Philippines ", "locale": "en", "link": "/ph/en/home.html" }, { "country": "Poland ", "locale": "en", "link": "/pl/en/home.html" }, { "country": "Poland ", "locale": "pl", "link": "/pl/pl/home.html" }, { "country": "Portugal ", "locale": "en", "link": "/pt/en/home.html" }, { "country": "Portugal ", "locale": "pt", "link": "/pt/pt/home.html" }, { "country": "Qatar ", "locale": "en", "link": "/qa/en/home.html" }, { "country": "Romania ", "locale": "en", "link": "/ro/en/home.html" }, { "country": "Romania ", "locale": "ro", "link": "/ro/ro/home.html" }, { "country": "Saudi Arabia ", "locale": "en", "link": "/sa/en/home.html" }, { "country": "Serbia ", "locale": "en", "link": "/rs/en/home.html" }, { "country": "Singapore ", "locale": "en", "link": "/sg/en/home.html" }, { "country": "Slovakia ", "locale": "en", "link": "/sk/en/home.html" }, { "country": "Slovakia ", "locale": "sk", "link": "/sk/sk/home.html" }, { "country": "Slovenia ", "locale": "en", "link": "/si/en/home.html" }, { "country": "South Africa ", "locale": "en", "link": "/za/en/home.html" }, { "country": "Spain ", "locale": "es", "link": "/es/es/home.html" }, { "country": "Sri Lanka ", "locale": "en", "link": "/lk/en/home.html" }, { "country": "Sweden ", "locale": "sv", "link": "/se/sv/home.html" }, { "country": "Switzerland ", "locale": "de", "link": "/ch/de/home.html" }, { "country": "Switzerland ", "locale": "en", "link": "/ch/en/home.html" }, { "country": "Switzerland ", "locale": "fr", "link": "/ch/fr/home.html" }, { "country": "Taiwan ", "locale": "en", "link": "/tw/en/home.html" }, { "country": "Taiwan ", "locale": "zh", "link": "/tw/zh/home.html" }, { "country": "Thailand ", "locale": "en", "link": "/th/en/home.html" }, { "country": "Togo ", "locale": "fr", "link": "/tg/fr/home.html" }, { "country": "Trinidad and Tobago ", "locale": "en", "link": "/tt/en/home.html" }, { "country": "Tunisia ", "locale": "en", "link": "/tn/en/home.html" }, { "country": "Tunisia ", "locale": "fr", "link": "/tn/fr/home.html" }, { "country": "Turkey ", "locale": "en", "link": "/tr/en/home.html" }, { "country": "Turkey ", "locale": "tr", "link": "/tr/tr/home.html" }, { "country": "Ukraine ", "locale": "en", "link": "/ua/en/home.html" }, { "country": "Ukraine ", "locale": "ru", "link": "/ua/ru/home.html" }, { "country": "Ukraine ", "locale": "uk", "link": "/ua/uk/home.html" }, { "country": "United Arab Emirates ", "locale": "en", "link": "/ae/en/home.html" }, { "country": "United Kingdom ", "locale": "en", "link": "/uk/en/home.html" }, { "country": "United States ", "locale": "en", "link": "/us/en/home.html" }, { "country": "Uruguay ", "locale": "es", "link": "/uy/es/home.html" }, { "country": "Uzbekistan ", "locale": "en", "link": "/uz/en/home.html" }, { "country": "Uzbekistan ", "locale": "ru", "link": "/uz/ru/home.html" }, { "country": "Venezuela ", "locale": "es", "link": "/ve/es/home.html" }, { "country": "Vietnam ", "locale": "en", "link": "/vn/en/home.html" }, { "country": "Vietnam ", "locale": "vi", "link": "/vn/vi/home.html" }, { "country": "Zambia ", "locale": "en", "link": "/zm/en/home.html" }, { "country": "Zimbabwe ", "locale": "en", "link": "/zw/en/home.html" } ], "i18nLabel" : { "selectOtherLocation": "Select other location", "enterCountry": "Enter location", "errorMessage": "No results found", "site": "site" } } } } }'> </div> </div> <!--MY ACCOUNT FLYOUT --> <div id="navigation-v2-author-my-account-flyout-editor"> <div id="navigation-v2-data-my-account-flyout" style="min-height:10px;" data-mobile-tab='{ "id": "user-profile", "icon": "icon-user", "closeTabLabel": "Close MyAccount Menu" }' data-interest-summary-threshold="25" data-my-account-flyout='{ "iconStyle": "icon-logged-out", "id": "my-account-flyout", "title": "Account Flyout" , "closeTabLabel": "Close MyAccount Menu" , "type": "nav-list", "loggedOutLinks": [ { "url": "", "label": "Register" , "dataName": "register", "key": "kpmg.personalization.homepage.mykpmgflyout.register" }, { "url": "", "label": "Login" , "dataName": "login", "key": "kpmg.personalization.homepage.mykpmgflyout.login" }, { "url": "", "label": "Learn more" , "dataName": "learnmore", "key": "kpmg.personalization.homepage.mykpmgflyout.learnMore" } ], "loggedInLinks": [ { "url": "", "label": "Dashboard", "key": "kpmg.personalization.homepage.mykpmgflyout.dashboard" }, { "url": "", "label": "Profile", "key": "kpmg.personalization.homepage.mykpmgflyout.profile" }, { "url": "?tab=communication_preferences_container", "label": "Subscriptions", "key": "kpmg.personalization.homepage.mykpmgflyout.subscriptions" }, { "url": "", "label": "Interests", "key": "kpmg.personalization.homepage.mykpmgflyout.interests" }, { "url": "", "label": "Library", "key": "kpmg.personalization.homepage.mykpmgflyout.library" }, { "url": "#", "label": "Logout", "key": "kpmg.personalization.homepage.mykpmgflyout.logout" }, { "isLastItem": true } ], "flyout": { "cell1": { "type": "nav-list", "links": [] }, "cell2": { "type": "card-link", "title": "", "linkUrl": "", "description": "", "altText": "", "imgUrl": "", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }, "cell3": { "type": "card-link", "title": "", "linkUrl": "", "description": "", "altText": "", "imgUrl": "", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" } } }'> </div> </div> <!--SEARCH DATA--> <div id="navigation-v2-data-search" data-mobile-tab='{ "id": "search", "icon": "icon-search", "closeTabLabel": "Close search" }' data-search='{ "title": "Search" }' data-server-data='{ "queryParams":{ "typeahead": { "FILTER": "DE=97508671404166678130047", "DE": "1075206459609693704349677483919", "prefix_results": "200", "language": "en_gb", "lang": "en_gb", "service": "PREFIX", "TBDB": "disp_taxonomy", "template": "service.json", "FILTER": "ATN=tw" } }, "config": { "searchResultsPath": "/tw/en/home/misc/search.html", "typeaheadWait": "250", "placeholder": "Search" } }' data-query-params='{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"1075206459609693704349677483919", "searchResultPath":"/tw/en/home/misc/search.html", "searchLanguage":"en_gb", "yourRecentSearchCopy":"Your recent searches" }' data-i18n-labels='{ "search": "Search" }'> </div> <!-- '{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"1075206459609693704349677483919", "searchResultPath":"/tw/en/home/misc/search.html", "searchLanguage":"en_gb", "yourRecentSearchCopy":"Your recent searches" }' // for alt text, placeholder Search search // to close search tab --> <!-- I18N LABELS--> <div id="navigation-v2-data-i18n-labels" data-i18n-labels='{ "interestSummary": { "title": "Personalize your content", "description": "Click here to go to your interest page and select the specific industries, topics, services, and countries to tailor the content you see.", "title": "Personalize your content", "yourInterests": "Your interests include", "industry": "Industries", "topic": "Topics", "service": "Services", "country": "Countries", "lastUpdated": "Last updated", "selectedInterests": "Select interests" }, "promotional": { "welcome": "Welcome ", "myKpmgProfile": "Stay up to date with what matters to you", "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": "Experience KPMG Personalisation", "description": "Browse content specific to your interests across all of our KPMG sites and languages, all on your personal dashboard." } }'></div> </div> <div id="navigation-v2-preloader" class="bs5"> <!-- Preloader : Start --> <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/en/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/en/home/insights.html"> Insights </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/en/home/industries.html"> Industries </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/en/home/services.html"> Services </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/en/home/about.html"> About KPMG </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/en/home/careers.html"> Careers </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"> KPMG Campaigns <span class="visually-hidden">Open in new tab or window</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> </div> <div class="mobile-navbar-component vue-component d-xl-none"> <nav class="navbar fixed-top bg-white py-1 px-1"> <div class="container"> <div class="navBackdrop bg-white"></div> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3"> <span class="mobile-slide-menu-toggle-trigger-component vue-component ms-4 mt-1 icon-list-view text-kpmg-blue"> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" aria-expanded="false"> <svg class="hamburger js-navicon closed" 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> </div> <a class="logo-image-component vue-component navbar-brand p-0 mt-1" href="/tw/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="KPMG"> </a> </div> </nav> </div> </section> <!-- Preloader : End --> </div> <div id="navigation-v2" class="bs5 hide-from-print"> <!-- NAVBAR --> <navbar :vm="$store.state.data.navigation"></navbar> </div> <!-- INCLUDE VUE NAVBAR --> <script type="text/x-template" id="navbar-component-template"> <div class=" navbar-component vue-component navbar-wrapper position-relative " v-if="vm" > <!-- DESKTOP NAVBAR --> <div class=" px-0 " v-dev="{isDev: $root.isDev, variant: 'default'}" > <desktop-navbar class=" d-none d-xl-flex pb-2 " :vm="vm" ></desktop-navbar> </div> <!-- MOBILE NAVBAR --> <mobile-navbar :vm="vm" > </mobile-navbar> <!-- blogs blue header --> <blogs-navbar :vm="vm.blogHeader" v-if="$store.state.data.siteInfo.isBlog"></blogs-navbar> </div> </script> <!-- LEGACY COMPATIBILITY COMPONENTS--> <!-- LEGACY NAV LIST ITEM --> <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" class=" nav-link text-kpmg-blue p-0 border border-top-0 border-left-0 border-right-0 " ></legacy-learn-more-trigger> </div> </script> <!-- LEGACY LOGOUT LINK --> <script type="text/x-template" id="legacy-logout-link-component-template"> <div class="nav-list-link-container"> <a class=" legacy-logout-link-component vue-component btn-link text-kpmg-blue p-2 border border-top-0 border-left-0 border-right-0 " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> </div> </script> <!-- LEGACY LEARN MORE TRIGGER --> <script type="text/x-template" id="legacy-learn-more-trigger-component-template"> <a class=" legacy-learn-more-trigger-component vue-component " :data-uri="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url : '/content/kpmgpublic' + vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script> <!-- SHARED COMPONENTS --> <!-- NAVBAR-TYPEAHEAD --> <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script> <!-- TypeAhead --> <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" 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> <!-- LOGO-IMAGE--> <script type="text/x-template" id="logo-image-component-template"> <!-- LINK --> <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" > <!-- LOGO IMAGE --> <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> <!-- BLOGS_NAVBAR--> <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> <!-- country-site-selector-search --> <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> <!-- DESKTOP NAVBAR --> <script type="text/x-template" id="desktop-navbar-component-template"> <!-- DESKTOP NAVBAR --> <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" > <!-- NAVBAR BRAND --> <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image> <!--NAV LINKS--> <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav> <!-- NAVBAR ICON MENU --> <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script> <!-- DESKTOP NAVBAR PARTIALS --> <!-- DESKTOP NAVBAR PARTIALS --> <!-- NAVBAR-NAV --> <script type="text/x-template" id="interest-summary-component-template"> <!-- OUTER WRAPPER --> <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" > <!-- INNER WRAPPER --> <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 "> <!-- TITLE --> <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span> <!-- TEXT --> <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> <!-- INTEREST SUMMARY IMAGE --> <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> <!-- NAVBAR-NAV --> <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> <!-- NAVBAR-ICON-MENU --> <script type="text/x-template" id="navbar-ikon-menu-component-template"> <!-- NAVBAR ICON NAVIGATION --> <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" > <!-- PROFILE ICON WITH NAVFLYOUT DROPDOWN --> <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> <!-- SEARCH ICON WITH ANIMATED SEARCH BAR --> <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar> <!-- MAP-MARKER ICON WITH NAVFLYOUT DROPDOWN --> <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> <!-- LEVEL 2 --> <!-- ICON TRIGGER WITH NAV FLYOUT DROPDOWN --> <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" > <!-- DROPDOWN TOGGLE --> <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> <!-- CUSTOM FULL BLEED DROPDOWN MENU --> <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script> <!-- ICON TRIGGER WITH ANIMATED SEARCH BAR --> <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: $root.isDev, variant: 'warning' }" > <!-- ANIMATED SEARCH BAR --> <animated-search-bar class="d-none"></animated-search-bar> <!-- ICON TRIGGER --> <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script> <!-- LEVEL 3 --> <!-- NAVBAR NAV LIST ITEM --> <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> <!-- FLYOUT ON enter/HIDE ON enter --> <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script> <!-- NAV FLYOUT FULLBLEED --> <script type="text/x-template" id="nav-flyout-fullbleed-component-template"> <!-- FLYOUT OUTER CONTAINER --> <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" > <!-- FLYOUT INNER GRID --> <div class="container"> <!-- FLYOUT-CELLS CONTAINER --> <div class="row mx-auto px-0 justify-content-center"> <!-- CELL 1 --> <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell> <!-- CELL 2 --> <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell> <!-- CELL 3 --> <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script> <!-- ANIMATED SEARCH BAR --> <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" > <!-- SEARCH ICON --> <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span> <!-- SEARCH INPUT --> <navbar-typeahead></navbar-typeahead> <!-- CLOSE ICON --> <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="Close search" tabindex="0" role="button" ></span> </div> </script> <!-- LEVEL 4 --> <!-- NAV-FLYOUT CELL --> <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 --> <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link> <!-- PROMOTIONAL --> <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional> <!-- INTEREST SUMMARY --> <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 --> <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> <!-- LEVEL 5 --> <script type="text/x-template" id="promotional-component-template"> <!-- OUTER WRAPPER --> <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" > <!-- INNER WRAPPER --> <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 "> <!-- TITLE --> <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2> <!-- TEXT --> <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> <!-- PROMOTIONAL IMAGE --> <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" > <!-- LINKS --> <template v-for="(item, idx) in vm.links" v-if="item.label" > <!-- V-IF --> <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> <!-- V-ELSE-IF --> <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link> <!-- V-ELSE--> <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> <!-- VIEW ALL (MASTER) LINK --> <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" > <!-- LINK LABEL --> <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: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div> <!-- CARD IMAGE --> <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$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> <!-- CARD TEXT CONTENT --> <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> <!-- TITLE --> <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4> <!-- DESCRIPTION --> <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: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div> <!-- CARD IMAGE --> <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$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> <!-- CARD TEXT CONTENT --> <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> <!-- TITLE --> <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4> <!-- DESCRIPTION --> <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'}"> <!-- AVAILABLE LANGUAGES LINK --> <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> <!-- GLOBAL SITE LINK --> <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' }" > <!-- CARD HEADING --> <h3 class="card-title text-white" > {{ vm.title }} </h3> <!-- DESCRIPTION --> <div class="card-text text-white" > {{ vm.description }} </div> <!-- IMAGE --> <div class="sprite-card-img rounded-0"></div> </a> </script> <!-- MOBILE NAVBAR --> <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'}" > <!-- Navigation Backdrop for top animation cover--> <div class="navBackdrop bg-white"></div> <!-- LEFT SLIDE MENU --> <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu> <!-- LOGO IMAGE --> <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image> <!--PROFILE ICON--> <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> <!-- USER PROFILE --> <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> <!-- MOBILE SECONDARY NAV LIST --> <!-- RADIO-LABEL --> <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> <!-- LINK LABEL WITH CHEVRON --> <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" > <!-- V-IF --> <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> <!-- V-ELSE-IF --> <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> <!-- V-ELSE--> <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> <!-- MOBILE-MENU-TOGGLE-AND-MENU--> <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" > <!-- SIDE MENU TOGGLER BUTTON --> <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger> <!-- SIDE MENU --> <!-- isMobile --> <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu> <!--static Backdrop--> <div class="mobile-menu-backdrop collapse"></div> </div> </script> <!-- MOBILE-NAV-SLIDE-MENU --> <script type="text/x-template" id="mobile-nav-slide-menu-component-template"> <!-- SLIDE MENU-CONTAINER --> <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: $root.isDev, variant:'success'}" > <!-- MOBILE NAVIGATION LIST --> <ul class="list-unstyled mb-0 bg-gray-87"> <!-- SEARCH TAB --> <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li> <!-- TABS WITH TAB CONTENT --> <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs> <!-- MENU WITH SUB-LIST COLLAPSED --> <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list> <!-- MENU WITHOU SUB-LIST --> <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script> <!-- MOBILE-SLIDE-MENU-TOGGLE-TRIGGER --> <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$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: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" :aria-expanded="$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> <!-- MOBILE-NAV-MENU-TABS --> <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 "> <!-- COLLAPSE TRIGGERS --> <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers> <!-- MOBILE TABS --> <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script> <!-- MOBILE-NAV-TAB-MENU --> <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" > <!-- USER COLLAPSE --> <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" > <!-- LANGUAGE LOCALE SITES--> <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> <!-- MOBILE-NAV-TAB-COLLAPSE-TRIGGERS --> <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" > <!--Local sites--> <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> <!--Global sites--> <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> <!-- MOBILE-NAV-TAB --> <script type="text/x-template" id="mobile-nav-tab-component-template"> <!-- USER COLLAPSE --> <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" > <!-- CONTENT SLOT --> <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script> <!-- MOBILE-NAV-USER-PROFILE-TAB-CONTENT --> <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" > <!--LINK LIST--> <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> <!-- MOBILE-NAV-SEARCH-TAB-CONTENT --> <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> <!-- MOBILE-NAV-LANGUAGE-LOCALE-TAB-CONTENT --> <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"> <!-- LOCALE SITE --> <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> <!-- COLLAPSE-CANCEL-TRIGGER --> <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> <!-- MOBILE-NAV-SUB-LIST-GROUP --> <script type="text/x-template" id="mobile-nav-sub-list-group-component-template"> <!-- MOBILE-MENU NAVIGATION SUBLIST (COLLAPSE) --> <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 --> <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> <!-- CARD LINK ITEM for cell2--> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" > <!-- CARD LINK --> <span> <!-- CARD LABEL --> <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> <!-- CARD LINK ITEM for cell3--> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" > <!-- CARD LINK --> <span> <!-- CARD LABEL --> <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> <!-- VIEW-ALL ITEM --> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" > <!-- VIEW ALL (MASTER) LINK --> <span> <!-- LINK LABEL --> <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> <!-- MOBILE PRIMARY NAV LIST --> <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template"> <!-- PRIMARY-MENU-LIST-ITEM + COLLAPSE TRIGGER --> <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" > <!-- MENU-LIST-ITEM --> <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> <!-- COLLAPSE-TRIGGER FOR SUB-LIST --> <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> <!-- MOBILE PRIMARY NAV LIST --> <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')" > <!-- COLLAPSE TRIGGER --> <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger> <!-- COLLAPSE MENU --> <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script> <!--Appending stickynotificationbar component below navigation bar--> <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> <!-- Begin Component: RegistrationPromoOverlay --> <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> <!-- End Component: RegistrationPromoOverlay --> <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="Close" data-gm-hi-title="Notice of updates" data-gm-title="Notice of updates" data-gm-text="Since the last time you logged in our privacy statement has been updated. We want to ensure that you are kept up to date with any changes and as such would ask that you take a moment to review the changes. You will not continue to receive KPMG subscriptions until you accept the changes." data-gm-continue="Continue" data-rsm-close-link="Close" data-rsm-hi-title="Hi" data-rsm-title="Hi" data-rsm-text-one="Our privacy policy has been updated since the last time you logged in" data-rsm-text-two="We want to make sure you're kept up to date. Please take a moment to review these changes. You will not receive KPMG subscription messages until you agree to the new policy." data-rsm-ignore-and-logout="Ignore and log out" data-rsm-continue="Continue" data-ssm-close-link="Close" data-ssm-hi-title="Hi" data-ssm-title="Hi" 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">Privacy</h1> <h1 class="basic-title mobile-only">Privacy</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">Last updated May 26, 2023</h3> <div class="bodytext-data"> <p>Privacy & Personal Data inquiry mailbox: <a href="mailto:tw-fmPIPA@kpmg.com.tw">tw-fmPIPA@kpmg.com.tw</a></p> <p> </p> <p>KPMG<a></a><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#footnote1"><sup>1</sup></a> is dedicated to protecting the confidentiality and privacy of information entrusted to it. As part of this fundamental obligation, KPMG is committed to the appropriate protection and use of personal information (sometimes referred to as “personal data”, “personally identifiable information” or “PII”) that has been collected online.</p> <p>Generally, our intent is to collect only the personal information that is provided voluntarily by online visitors so that we can offer information and/or services to those individuals or offer information about employment opportunities. Please review this privacy statement (“Privacy Statement”) to learn more about how we collect, use, share and protect the personal information that we have obtained.<br><br></p> <ul> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#1"><strong>1. Collection and use of personal information</strong></a> <ul> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#1.1">1.1 What information we collect</a></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#1.2">1.2 The legal grounds we have to use your personal information</a></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#1.3">1.3 Automatic collection of personal information</a> <ul> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#1.3.1">1.3.1 IP addresses</a></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#1.3.2">1.3.2 Cookies</a></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#1.3.3">1.3.3 Google Analytics</a></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#1.3.4">1.3.4 Web beacons</a></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#1.3.5">1.3.5 Location-based tools</a></li> </ul></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#1.4">1.4 Social media widgets and applications</a></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#1.5">1.5 Children</a></li> </ul></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#2"><strong>2. Sharing and transfer of personal information</strong></a><strong></strong> <ul> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#2.1">2.1 Transfer within the network of KPMG firms</a></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#2.2">2.2 Transfers to third parties</a></li> </ul></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#3"><strong>3. Choices</strong></a></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#4"><strong>4. Your rights</strong></a></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#5"><strong>5. Data security and integrity</strong></a></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#6"><strong>6. Links to other sites</strong></a></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#7"><strong>7. Changes to this statement</strong></a></li> <li><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#8"><strong>8. Policy questions and enforcement</strong></a></li> </ul> <p> </p> <p><strong><a id="1"></a>1. Collection and use of personal information</strong></p> <p><strong><a id="1.1"></a>1.1. What information we collect</strong></p> <p>We obtain personal information about you if you choose to provide it – for example, to contact mailboxes or to register for certain services. In some cases, you will have previously provided your personal information to KPMG (if, for example, you are a former employee). We may use your personal information to construct or complete your profile, possibly in combination with information already available on you, so that we can offer services to you.</p> <p>If you choose to register or login to a KPMG web site using a third party single sign-in service that authenticates your identity and connects your social media login information (e.g. LinkedIn, Google, or Twitter) with KPMG, we will collect any information or content needed for the registration or log-in that you have permitted the social media provider to share with us, such as your name and email address. Other information we collect will depend on the privacy settings you have set with your social media provider, so please review the privacy statement or policy of the applicable service.</p> <p>When you register or submit personal information to KPMG we will use this information in the manner outlined in this Privacy Statement and, if applicable, a specific privacy statement. Your personal information is not used for other purposes, unless we obtain your permission, or unless otherwise required or permitted by law or professional standards. For example, if you register to a KPMG web site and provide information about your preferences we will use this information to personalize your user experience. Where you register or login using a third party single user sign-in we may also recognize you as the same user across any different devices you use and personalize your user experience across other KPMG sites you visit. If you send us a resume or curriculum vitae (CV) to apply online for a position with KPMG, we will use the information that you provide to match you with available KPMG job opportunities. We also use your personal information to optimize your visit to our website as far as possible, and to further improve our services.</p> <p>In some cases where you have registered for certain services we will store your email address temporarily until we receive confirmation of the information you provided via an email (i.e. where we send an email to the email address provided as part of your registration to confirm a subscription request).</p> <p><strong><a id="1.2"></a>1.2 The legal grounds we have to use your personal information</strong></p> <p>KPMG generally collects only the personal information necessary to fulfill your request. Where additional, optional information is sought, you will be notified of this at the point of collection.</p> <p>The relevant data privacy laws including European Union General Data Protection Regulation (“GDPR”) where applicable, allows us to process personal information. It also requires us to tell you what those grounds are. As a result, when we process your personal information, we will rely on one of the following processing conditions:</p> <ul> <li><strong>Performance of a contract</strong>: this is when the processing of your personal information is necessary in order to perform our obligations under a contract;</li> <li><strong>Legal obligation:</strong> this is when we are required to process your personal information in order to comply with a legal obligation, such as keeping records for tax purposes or providing information to a public body or law enforcement agency;</li> <li><strong>Legitimate interests:</strong> we will process information about you where it is in our legitimate interest in running a lawful business to do so in order to further that business, so long as it doesn’t outweigh your interests; or</li> </ul> <p><strong>Your consent:</strong> in some cases, we will ask you for specific permission to process some of your personal information, and we will only process your personal information in this way if you agree to us doing so. You may withdraw your consent at any time by contacting KPMG at <a href="mailto:tw-fmPIPA@kpmg.com.tw">tw-fmPIPA@kpmg.com.tw</a>.</p> <p>Examples of the ‘legitimate interests’ referred to above are:</p> <ul> <li>To offer information and/or services to individuals who visit our website or offer information about employment opportunities.</li> <li>To prevent fraud or criminal activity and to safeguard our IT systems.</li> <li>To customize individuals’ online experience and improve the performance usability and effectiveness of KPMG's online presence.</li> <li>To conduct, and to analyze, our marketing activities.</li> <li>To meet our corporate and social responsibility obligations.</li> <li>To exercise our fundamental rights in the EU under Articles 16 and 17 of the Charter of Fundamental Rights, including our freedom to conduct a business and right to property, or our rights under Taiwan law.</li> </ul> <p>In some cases, the personal data that we collect will also include special categories of data, such as diversity related information (including data about racial and ethnic origin, political opinions, religious beliefs and other beliefs of a similar nature, trade union membership and data about sexual life and sexual orientation), or health data and data about alleged or proven criminal offenses in each case where permitted by law.</p> <p><strong><img src="/libs/clientlibs/granite/richtext/resources/images/blank.png" width="11" height="12">1.3 Automatic collection of personal information</strong></p> <p>In some instances, KPMG and its service providers use cookies, web beacons and other technologies to automatically collect certain types of information when you visit us online, as well as through emails that we may exchange. The collection of this information allows us to customize your online experience, improve the performance, usability and effectiveness of KPMG’s online presence, and to measure the effectiveness of our marketing activities.</p> <p><strong><a id="1.3.1"></a>1.3.1 IP addresses</strong></p> <p>An IP address is a number assigned to your computer whenever you access the internet. It allows computers and servers to recognize and communicate with one another. IP addresses from which visitors appear to originate will be recorded for IT security and system diagnostic purposes. This information will also typically be used in aggregate form to conduct web site trend and performance analysis.</p> <p><strong><a id="1.3.2"></a>1.3.2 Cookies</strong></p> <p>Cookies will typically be placed on your computer or internet-enabled device whenever you visit us online. This allows the site to remember your computer or device and serve a number of purposes.</p> <p>On some of our web sites, a notification banner will appear allowing you to provide and manage your consent to collect cookies (cookie banner). Below is a summary of the categories of cookies collected on our websites, and how your consent may impact your experience of certain features as you navigate those websites:</p> <ul> <li><strong>Strictly necessary cookies:</strong> Strictly necessary cookies are essential in order to enable users to move around the website and use its features, such as accessing secure areas of the website. These cookies must be enabled or the site will not function, Use of these cookies does not require your prior consent and cannot be blocked either.</li> <li><strong>Performance cookies (sometimes also referred to as analytical cookies): </strong>Performance cookies are cookies used to gather data to enhance the performance of a website.</li> <li><strong>Functionality cookies:</strong> Functionality cookies are used to remember customer selections that change the way the site behaves or looks. If you do not consent to use these cookies that will impact your experience on the website, and you may need to repeat certain selections each time you visit.</li> <li><strong>Targeting cookies or advertising cookies:</strong> Targeting cookies are used to deliver content relevant to your interests They are also used to limit the number of times you see certain marketing materials, as well as help measure the effectiveness of those marketing materials. If you do not provide consent for targeting cookies, your computer or internet-enabled device will not be tracked for marketing-related activities.</li> </ul> <p>In principle we will only use performance, functionality and targeting cookies based on your consent which you can provide and manage via the cookie banner (if applicable), or by updating your browser’s settings (often found in your browser’s Tools or Preferences menu) to not accept cookies.</p> <p>Note however that performance cookies that are configured in a privacy friendly manner do not require your prior consent and may be placed on some of our websites without your consent. If you wish to revoke your selection, you may do so by clearing your browser’s cookies, or by updating your preferences in the cookie banner (if applicable).</p> <p>Further information about managing cookies can be found in your browser's help file or through sites such as <a></a><a href="http://www.allaboutcookies.org/">http://www.allaboutcookies.org</a>.</p> <p>Below is a list of the types of cookies used on our web sites:</p> <table border="0" cellspacing="3" cellpadding="0" width="100%"> <tbody> <tr> <td width="19%"><p><strong>Purpose</strong></p></td> <td width="48%"><p><strong>Description</strong></p></td> <td><p><strong>Type & Expiry</strong></p></td> </tr> <tr> <td><p>Performance (i.e., User's Browser)</p></td> <td><p>Our web sites are built using common internet platforms. These have built-in cookies which help compatibility issues (e.g., to identify your browser type) and improve performance (e.g., quicker loading of content).</p></td> <td><p>Session</p><p>Deleted upon closing the browser</p></td> </tr> <tr> <td><p>Security (e.g. Asp .NET) Cookies</p></td> <td><p>If you register for access to a restricted area, our cookies ensure that your device is logged for the duration of your visit. You will need your username and password to access the restricted areas. </p></td> <td><p>Session</p><p>Deleted upon closing the browser</p></td> </tr> <tr> <td><p>Site Preferences</p></td> <td><p>Our cookies may also remember your site preferences (e.g., language) or seek to enhance your experience (e.g., by personalizing a greeting or content). This will apply to areas where you have registered specifically for access or create an account. </p></td> <td><p>Session</p><p>Deleted upon closing the browser</p></td> </tr> <tr> <td><p>Analytical </p></td> <td><p>We use several third party analytics tools to help us understand how site visitors use our web site. This allows us to improve the quality and content on home.kpmg for our visitors. The aggregated statistical data cover items such as total visits or page views, and referrers to our web sites. For further details on our use of Google Analytics, <a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#1.3.3">see below</a>.</p></td> <td><p>Persistent, but will delete automatically after two years if you no longer visit <a href="https://kpmg.com/tw">kpmg.com</a></p></td> </tr> <tr> <td>Site visitor feedback</td> <td>We use a third party survey tool to invite a percentage of visitors to provide their feedback. Cookies are used to prevent visitors from being invited multiple times.</td> <td><p>1 Session</p><p>Deleted upon closing the browser</p><p>2 Persistent</p><p>Deleted automatically after 90 days or presenting survey invite.</p></td> </tr> <tr> <td><p><a id="social-sharing"></a>Social sharing</p></td> <td><p>We use third party social media widgets or buttons to provide you with additional functionality to share content from our web pages to social media websites and email. Use of these widgets or buttons may place a cookie on your device to make their service easier to use, ensure your interaction is displayed on our webpages (e.g. the social share count cache is updated) and log information about your activities across the Internet and on our web sites. We encourage you to review each provider's privacy information before using any such service. For further details on our use of social media widgets and applications, <a></a><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#1.4">see below</a>.</p></td> <td><p>Persistent, but will be deleted automatically after two years if you no longer visit <a href="https://kpmg.com/tw">kpmg.com</a></p></td> </tr> </tbody> </table> <p>Other third party tools and widgets will be used on our individual web pages from time to time to provide additional functionality. Use of these tools or widgets will typically place a cookie on your device to make their service easier to use, and ensure your interaction is displayed on our webpages properly.<br></p> <p>Cookies by themselves do not tell us your email address or otherwise identify you personally. In our analytical reports, we will obtain other identifiers including IP addresses, but this is for the purpose of identifying the number of unique visitors to our web sites and geographic origin of visitor trends, and not to identify individual visitors.</p> <p><strong><a id="1.3.3"></a>1.3.3 Google Analytics</strong></p> <p>KPMG uses Google Analytics. More information about how Google Analytics is used by KPMG can be found here: <a></a><a href="https://www.google.com/analytics/terms/us.html" title="Google Analytics">https://www.google.com/analytics/terms/us.html</a></p> <p>To provide website visitors with more choice on how their data is collected by Google Analytics, Google have developed the <a></a><a href="https://tools.google.com/dlpage/gaoptout">Google Analytics Opt-out Browser Add-on</a>. The add-on communicates with the Google Analytics JavaScript (ga.js) to indicate that information about the website visit should not be sent to Google Analytics. The Google Analytics Opt-out Browser Add-on does not prevent information from being sent to the website itself or to other web analytics services.</p> <p><strong><a id="1.3.4"></a>1.3.4 Web beacons</strong></p> <p>A web beacon is a small image file on a web page that can be used to collect certain information from your computer, such as an IP address, the time the content was viewed, a browser type, and the existence of cookies previously set by the same server. KPMG only uses web beacons in accordance with applicable laws.</p> <p>KPMG or its service providers may use web beacons to track the effectiveness of third party web sites that provide us with recruiting or marketing services or to gather aggregate visitor statistics and manage cookies.</p> <p>You have the option to render some web beacons unusable by rejecting their associated cookies. The web beacon may still record an anonymous visit from your IP address but cookie information will not be recorded.</p> <p>In some of our newsletters and other communications, we may monitor recipient actions such as email open rates through embedded links within the messages. We collect this information to gauge user interest and to enhance future user experiences.</p> <p><strong><a id="1.3.5"></a>1.3.5 Location-based tools</strong></p> <p>KPMG will collect and use the geographical location of your computer or mobile device. This location data is collected for the purpose of providing you with information regarding services which we believe may be of interest to you based on your geographic location, and to improve our location-based products and services.</p> <p><strong><a id="1.4"></a>1.4 Social media widgets and applications</strong></p> <p>KPMG web sites will typically include functionality to enable sharing via third party social media applications, such as the Facebook Like button and Twitter widget. These social media applications will collect and use information regarding your use of KPMG websites (see <a></a><a href="https://home.kpmg/tw/en/home/misc/Privacy-2018.html#social-sharing">details</a> on 'Social Sharing' cookies above). Any personal information that you provide via such social media applications will often be collected and used by other members of that social media application and such interactions are governed by the privacy policies of the companies that provide the application. We do not have control over, or responsibility for, those companies or their use of your information.</p> <p>For more information please refer to the third party's privacy statement.</p> <p>In addition, KPMG websites may host blogs, forums, crowd-sourcing and other applications or services (collectively 'social media features'). The purpose of social media features is to facilitate the sharing of knowledge and content. Any personal information that you provide on any KPMG social media feature will typically be shared with other users of that social media feature (unless otherwise stated at the point of collection), over whom we often have limited or no control.</p> <p><strong><a id="1.5"></a>1.5 Children</strong></p> <p>KPMG understands the importance of protecting children's privacy, especially in an online environment. In particular, our sites are not intentionally designed for or directed at children under the age of 16. It is our policy never to knowingly collect or maintain information about anyone under the age of 16, except as part of an engagement to provide professional services.</p> <p>Remark : 「The Protection of Children and Youths Welfare and Rights Act」Article 2,Children are aged below twelve.</p> <p> </p> <p><strong><a id="2"></a>2. Sharing and transfer of personal information</strong></p> <p><strong><a id="2.1"></a>2.1 Transfer within the network of KPMG firms</strong></p> <p>We share information about you with other firms in the KPMG network as part of international engagements, and with KPMG International Limited, its related entities and other KPMG firms where required or desirable to meet our legal and regulatory obligations around the world.</p> <p>Other parts of the KPMG organization are also used to provide services to us and you, for example hosting and supporting IT applications, provision of certain forms of insurance for KPMG firms and their clients, performing client conflicts checks and Anti-Money Laundering checks, assisting with client engagement services and otherwise as required in order to continue to run KPMG's business.</p> <p><strong><a id="2.2"></a>2.2 Transfers to third parties</strong></p> <p>We do not share personal information with third parties, except as necessary for our legitimate professional and business needs, to carry out your requests, and/or as required or permitted by law or professional standards. For more information on such third parties, please see this <a></a><a href="https://kpmg.com/tw/en/home/misc/data-transfers-to-third-parties.html">link</a>.</p> <p>In addition, KPMG will transfer certain personal information outside of the EEA to outside companies working with us or on our behalf for the purposes described in this Privacy Statement and, if applicable, a specific privacy statement. KPMG may also store personal information outside of the EEA. If we do this your personal information will continue to be protected by means of contracts we have in place with those organizations outside the EEA, for example containing standard data protection clauses which are in a form approved by the European Commission and/or other relevant data protection laws, as applicable.</p> <p>KPMG will not transfer the personal information you provide to any third parties for their own direct marketing use.</p> <p> </p> <p><strong><a id="3"></a>3. Choices</strong></p> <p>In general, you are not required to submit any personal information to KPMG, but we will require you to provide certain personal information in order for you to receive additional information about our services and events. KPMG will also ask for your permission for certain uses of your personal information, and you can agree to or decline those uses. If you opt-in for particular services or communications, such as an e-newsletter, you will be able to unsubscribe at any time by following the instructions included in each communication.</p> <p>If you decide to unsubscribe from a service or communication, we will try to remove your information promptly, although we may require additional information before we can process your request.</p> <p>As described in "Cookies" above, if you wish to prevent cookies from tracking you as you navigate our sites, you can reset your browser to refuse all cookies or to indicate when a cookie is being sent. Note, however, that some portions of our sites may not work properly if you elect to refuse cookies.</p> <p> </p> <p><strong><a id="4"></a>4. Your rights</strong></p> <p>If KPMG processes personal information about you, you have the following rights:</p> <ul> <li><strong>Access and correction:</strong> you have the right to access to that data. This is sometimes called a ‘Subject Access Request'. If we agree that we are obliged to provide personal information to you, we will provide it to you free of charge. Before providing personal information to you, we may ask for proof of identity and sufficient information about your interactions with us that we can locate your personal information. If the information we hold about you is incorrect, you are entitled to ask us to correct any inaccuracies in the personal information.</li> <li><strong>Object to processing:</strong> you have the right to object to us processing your personal information if we are not entitled to use it anymore.</li> <li><strong>Other Rights:</strong> in addition, you may have rights to have your information deleted if we are keeping it too long, have its processing restricted in certain circumstances and/or to obtain copies of information we hold about you in electronic form.</li> </ul> <p>You can make a request or exercise these rights by contacting KPMG at <a href="mailto:tw-fmPIPA@kpmg.com.tw">tw-fmPIPA@kpmg.com.tw</a> and we will make all reasonable and practical efforts to comply with your request, so long as it is consistent with applicable law and professional standards.</p> <p> </p> <p><strong><a id="5"></a>5. Data security and integrity</strong></p> <p>KPMG has reasonable security policies and procedures in place to protect personal information from unauthorized loss, misuse, alteration, or destruction. Despite KPMG's best efforts, however, security cannot be absolutely guaranteed against all threats. To the best of our ability, access to your personal information is limited to those who have a need to know. Those individuals who have access to the data are required to maintain the confidentiality of such information.</p> <p>We also make reasonable efforts to retain personal information only for so long i) as the information is necessary to comply with an individual's request, ii) as necessary to comply with legal, regulatory, internal business or policy requirements, or iii) until that person asks that the information be deleted. The period for which data is retained will depend on the specific nature and circumstances under which the information was collected.</p> <p> </p> <p><strong><a id="6"></a>6. Links to other sites</strong></p> <p>Please be aware that KPMG web sites will typically contain links to other sites, including sites maintained by other KPMG member firms that are not governed by this Privacy Statement but by other privacy statements that will often differ somewhat. We encourage users to review the privacy policy of each web site visited before disclosing any personal information.</p> <p> </p> <p><strong><a id="7"></a>7. Changes to this statement</strong></p> <p>KPMG may modify this Privacy Statement from time to time to reflect our current privacy practices. When we make changes to this statement, we will revise the "updated" date at the top of this page. Any changes to the processing of personal data as described in this Privacy Statement affecting you will be communicated to you through an appropriate channel, depending on how we normally communicate with you.</p> <p> </p> <p><strong><a id="8"></a>8. Policy questions and enforcement</strong></p> <p>KPMG is committed to protecting the online privacy of your personal information. If you have questions or comments about our administration of your personal information, please contact us at <a href="mailto:tw-fmPIPA@kpmg.com.tw">tw-fmPIPA@kpmg.com.tw</a>. You may also use this address to communicate any concerns you may have regarding compliance with our Privacy Statement.</p> <p>If you are not satisfied with the response you receive, you can continue to report your concerns to us by sending an email to <a href="mailto:tw-fmPIPA@kpmg.com.tw">tw-fmPIPA@kpmg.com.tw</a></p> <p>We will acknowledge your email within 15 days and seek to resolve your concern within one month of receipt, or no longer than such appropriate period as required under applicable laws. Where the concern is complex or we have a large volume of concerns, we will notify you that the concern will take longer than one month to resolve, and we will seek to resolve your concern within two months of the concern being first raised. We may accept your concern (and in that case implement one of the measures set out in the ‘Your Rights’ section above), or we may reject your concern on legitimate grounds.</p> <p><em><a id="footnote1"></a>1 "KPMG", "we", "us" and "our" refers to the global organization or to one or more of the member firms of KPMG International Limited ("KPMG International"), each of which is a separate legal entity..</em></p> <p><em>KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.</em></p> </div> </section> </div> <div class="col-md-3 col-md-height col-transparent col-top"> </div> </div> </div> </div> </section> </div> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"Close"},"checkbox":true,"value":"checked","distinctPrivacyPolicy":"2","label":{"en":"I agree"}}],"countries":[{"country":"tw","languages":["en"],"active":true,"cookieVersion":2,"option":1,"links":[{"text":"Online Privacy Statement","anchor":"/tw/en/home/misc/Privacy-2018.html"}],"text":{"en":"This website uses cookies to provide necessary site functionality and improve your online experience. By using this website, you agree to the use of cookies as outlined in KPMG's online privacy statement."}}],"cookiesToDelete":""};</script> <script type="text/javascript">var cookie;if(document.cookie.indexOf('sat_track')==-1){document.cookie="sat_track=false; path=/";} var kpmgPath=window.location.pathname.toLowerCase(),countryCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[1]:kpmgPath.split('/')[3],langCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[2]:kpmgPath.split('/')[4];if(window.kpmgPersonalize&&window.kpmgPersonalize.isBlog){countryCode=window.kpmgPersonalize.snp.params.countryCode;langCode=window.kpmgPersonalize.snp.params.languageCode;} var setSatTrack=getCountryInfo();function getCountryInfo(){var readCookies=decodeURIComponent(document.cookie);if(typeof privacyJSON!=='undefined'&&!!privacyJSON&&!!privacyJSON.countries){var isFound=false,isInactive=false;for(var i=0,len=privacyJSON.countries.length;i<len;i++){if(privacyJSON.countries[i].country===countryCode&&privacyJSON.countries[i].active){var languages=privacyJSON.countries[i].languages;for(var j=0,lensub=languages.length;j<lensub;j++){if(languages[j]===langCode){cookie=readCookies.indexOf("KPMG_privacyCookie_")>-1?readCookies.split("KPMG_privacyCookie_"+countryCode+"_ver:"+privacyJSON.countries[i].cookieVersion+"=")[1].split(";")[0]:undefined;createPrivacy_analytics(privacyJSON.options[privacyJSON.countries[i].option-1],privacyJSON.countries[i].functionOptions);isFound=true;}}} else if(privacyJSON.countries[i].country===countryCode&&!privacyJSON.countries[i].active){isInactive=true;}} if(!isFound&&!isInactive){document.cookie="sat_track=true; path=/";}}} function createPrivacy_analytics(option,customFunction){if(option.distinctPrivacyPolicy==="5"){}else if(!cookie){if(!option.checkbox){if(customFunction){document.cookie="sat_track=true; path=/";}else if(option.distinctPrivacyPolicy==="4"&&document.referrer.length===0){document.cookie="sat_track=false; path=/";}else{document.cookie="sat_track=true; path=/";}}else{document.cookie="sat_track=false; path=/";}}else if(cookie.choice){document.cookie="sat_track=true; path=/";}} try{var digitalData=(function(){function formatDate(d){date=new Date(d) var dd=date.getDate();var mm=date.getMonth()+1;var yyyy=date.getFullYear();if(dd<10){dd='0'+dd} if(mm<10){mm='0'+mm};return d=mm+'/'+dd+'/'+yyyy;} function getMetaContent(query){var ele=document.querySelector(query),c="";if(ele!==null&&ele.getAttribute("content")!==null){c=ele.getAttribute("content");} return c;} var author1=window.kpmgMetaData.KPMG_Business_Owner||'',publisher=window.kpmgMetaData.KPMG_Business_Owner_Group||'',docType=getMetaContent('meta[http-equiv=content-type]'),topic=window.kpmgMetaData.KPMG_Topic_Path||'',cType=window.kpmgMetaData.KPMG_Cont_Type_Path||'',mfType=window.kpmgMetaData.KPMG_Media_Typ_Path||'',persona=window.kpmgMetaData.KPMG_Persona_Path||'',gOrigin=window.kpmgMetaData.KPMG_Geographic_Origin_ID||'',service=window.kpmgMetaData.KPMG_Service_Path||'',industry=window.kpmgMetaData.KPMG_Ind_Path||'',market=window.kpmgMetaData.KPMG_Market_Path||'',modifiedDate=formatDate(getMetaContent('meta[http-equiv=last-modified]')),robot=window.kpmgMetaData.KPMG_Robots||'',artDetails=window.kpmgMetaData.KPMG_Template_Type||'',articleDetails="",url=window.kpmgMetaData.KPMG_URL||'',pageType="",errCode="",visitorID="",pTag=window.kpmgMetaData.KPMG_Primary_Tag||'',pTagID=window.kpmgMetaData.KPMG_Primary_Tag_ID||'';if(document.cookie){try{visitorID=document.cookie.match(new RegExp('s_fid'+'=([^;]+)'))[1]||document.cookie.match(new RegExp('s_fid'+'%3D([^;]+)'))[1]||"";}catch(e){visitorID="";}} if((robot.indexOf("noindex")>=0)&&(robot.indexOf("nofollow")>=0)){robot="hidden";}else{robot="public"} if(artDetails.indexOf("article-details-template")>=0){articleDetails=document.title;} if(url.indexOf('404')>=0){pageType="errorPage";errCode="404";} else if(url.indexOf('403')>=0){pageType="errorPage";errCode="403";} else if(url.indexOf('500')>=0){pageType="errorPage";errCode="500";} var pageName="tw:en:home:misc:Privacy-2018";if(pageName.indexOf('404')>=0||pageName.indexOf('403')>=0||pageName.indexOf('500')>=0){pageName="";} function storageAvailable(){var storage;try{storage=window["localStorage"];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} var data=storageAvailable()&&localStorage.getItem("accountInfo")!==null&&JSON.parse(localStorage.getItem("accountInfo")),userAPIkey='';if(data&&document.cookie){try{userAPIkey=document.cookie.match(new RegExp('glt_'+data.requestParams.APIKey+''+'=([^;]+)'))[1];}catch(e){userAPIkey='';}} var isLogin=data&&data.requestParams.APIKey&&!!userAPIkey,loginStatus='';if(data===false||isLogin===false){var cookieForLogin='';if(document.cookie){try{cookieForLogin=document.cookie.match(new RegExp('userReg'+'=([^;]+)'))[1];}catch(e){cookieForLogin='';}} if(cookieForLogin==='registered'){loginStatus='logged-out';} else if(cookieForLogin!='registered'){loginStatus='anonymous';}} if(isLogin===true){loginStatus='logged-in';} var digitalData={page:{pageInfo:{pageName:pageName,destinationURL:document.location.href,author:author1,publisher:publisher,issueDate:"",expiryDate:"12/30/2040",effectiveDate:"",lastModifiedDate:modifiedDate,documentType:docType,topicPath:topic,cTypePath:cType,mfTypePath:mfType,personaPath:persona,gOriginPath:gOrigin,servicePath:service,industryPath:industry,marketPath:market,templateName:artDetails,primaryTag:pTag,primaryTagID:pTagID},article:{articleDetails:articleDetails},attributes:{language:"en",country:"tw",pageTitle:document.title,server:"kpmg.com",pageType:robot},category:{primaryCategory:"home",subCategory1:"misc",subCategory2:"Privacy-2018",subCategory3:""},error:{pageType:pageType,code:errCode}},user:{attributes:{userAgent:navigator.userAgent,visitorID:visitorID}},TemplateType:artDetails,login:{newLoginStatus:loginStatus}};return digitalData;})();}catch(e){console.log('Failed to initialize digital data',e);}</script> <script src="//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js"></script> <div class="global-footer"> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"Close"},"checkbox":true,"value":"checked","distinctPrivacyPolicy":"2","label":{"en":"I agree"}}],"countries":[{"country":"tw","languages":["en"],"active":true,"cookieVersion":2,"option":1,"links":[{"text":"Online Privacy Statement","anchor":"/tw/en/home/misc/Privacy-2018.html"}],"text":{"en":"This website uses cookies to provide necessary site functionality and improve your online experience. By using this website, you agree to the use of cookies as outlined in KPMG's online privacy statement."}}],"cookiesToDelete":""};</script> <footer class="module-footer-v2 bg-white"> <div class="row footer-and-social-links"> <div class="row-container"> <div class="col-md-10 col-xs-12 footer-Links"> <ul class="links desktop-only"> <li> <a href="/content/kpmgpublic/tw/en/home/misc/legal.html"> Legal </a> </li> <li class="footer-padding"> <a href="/content/kpmgpublic/tw/en/home/misc/Privacy-2018.html"> Privacy </a> </li> <li> <a href="/content/kpmgpublic/tw/en/home/misc/accessibility.html"> Accessibility </a> </li> <li class="footer-padding"> <a href="/content/kpmgpublic/tw/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/content/kpmgpublic/tw/en/home/misc/help.html"> Help </a> </li> <li> <a href="/content/kpmgpublic/tw/en/home/misc/contact.html"> Glossary </a> </li> </ul> <ul class="links mobile-only"> <li> <a href="/content/kpmgpublic/tw/en/home/misc/legal.html"> Legal </a> </li> <li> <a href="/content/kpmgpublic/tw/en/home/misc/Privacy-2018.html"> Privacy </a> </li> <li> <a href="/content/kpmgpublic/tw/en/home/misc/accessibility.html"> Accessibility </a> </li> <li> <a href="/content/kpmgpublic/tw/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/content/kpmgpublic/tw/en/home/misc/help.html"> Help </a> </li> <li class=""> <a href="/content/kpmgpublic/tw/en/home/misc/contact.html"> Glossary </a> </li> <li> <a href="/tw/en/home/about.html"> About KPMG Taiwan </a> </li> <li> <a href="/content/kpmgpublic/tw/en/home/about/offices.html"> Locations </a> </li> <li> <a href="/content/kpmgpublic/tw/en/home/misc/contact-kpmg.html?form=contact" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Contact us <span class="sr-only"></span> </a> </li> <li> <a href="/content/kpmgpublic/tw/en/home/media.html"> Media </a> </li> <li> <a href="/content/kpmgpublic/tw/en/home/media/press-releases.html"> Press releases </a> </li> <li> <a href="/content/kpmgpublic/tw/en/home/alumni.html"> Alumni </a> </li> <li> <a href="https://kpmg.tax.com.tw/Alumni.aspx" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Alumni log-in <span class="sr-only"></span> </a> </li> </ul> </div> <div class="col-md-2 col-xs-12 footer-socialchannelLinks"> <section class="module-socialchannels"> <ul class="socialchannel-links"> <li> <a href="https://www.facebook.com/KPMGinTaiwan" rel="noopener noreferrer" target="_blank" data-title="facebook"> <span class="icon-facebook icon-rounded-facebook"></span> <span class="sr-only">facebook. Opens in a new window</span> </a> </li> <li> <a href="https://www.youtube.com/c/kpmgintaiwan" rel="noopener noreferrer" target="_blank" data-title="youtube"> <span class="icon-youtube icon-rounded-youtube"></span> <span class="sr-only">youtube. Opens in a new window</span> </a> </li> <li> <a href="https://www.instagram.com/kpmgtaiwan/" rel="noopener noreferrer" target="_blank" data-title="instagram"> <span class="icon-instagram icon-rounded-instagram"></span> <span class="sr-only">instagram. Opens in a new window</span> </a> </li> <li> <a href="https://www.linkedin.com/company/kpmg-taiwan" rel="noopener noreferrer" target="_blank" data-title="linkedin"> <span class="icon-linkedin icon-rounded-linkedin"></span> <span class="sr-only">linkedin. Opens in a new window</span> </a> </li> </ul> </section> </div> </div> <!--Organizational footer links start--> <div class="col-md-6 organizational-footer-links desktop-only"> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/tw/en/home/about.html"> About KPMG Taiwan </a> </li> <li class="org-submenu"> <a href="/content/kpmgpublic/tw/en/home/about/offices.html"> Locations </a> </li> <li class="org-submenu"> <a href="/content/kpmgpublic/tw/en/home/misc/contact-kpmg.html?form=contact" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Contact us <span class="sr-only"></span> </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/content/kpmgpublic/tw/en/home/media.html"> Media </a> </li> <li class="org-submenu"> <a href="/content/kpmgpublic/tw/en/home/media/press-releases.html"> Press releases </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/content/kpmgpublic/tw/en/home/alumni.html"> Alumni </a> </li> <li class="org-submenu"> <a href="https://kpmg.tax.com.tw/Alumni.aspx" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Alumni log-in <span class="sr-only"></span> </a> </li> </ul> </div> </div> <!--Organizational footer links end--> <div class="col-md-6 col-xs-12 footer-footersubscriptionrfp"> <script type="text/javascript">window.footersubscriptioncalloutval="rfp";</script> <section class="module-footersubscriptionrfp component"> <div class="col-md-12 col-xs-12 footersubscriptionrfpInnerContainer"> <div class="col-md-8 col-md-offset-4 col-xs-12 rfpCompoent"> <div class="footer_subscripton_inline_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Request for proposal </h2> <button class="submitRfp rfp-process-modal" data-bs-remote="/tw/en/home/services/rfp-form.html" data-title="Submit RFP " data-bs-backdrop="static"> <span class="visible-lg"> Submit RFP </span> <span class="hidden-lg"> Submit RFP <span class="icon-chevron-thin-right"></span> </span> </button> </div> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 authenticatedState"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <button class="loggedIn" tabindex="0" data-title="Subscription"> <span class="visible-lg"> Subscribe Now </span> <span class="hidden-lg"> Subscribe to KPMG Insights <span class="icon-chevron-thin-right"></span> </span> </button> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 annonymousState" tabindex="0" data-title="Subscription"> <button class="hidden-lg loggedOutSubscription"> Subscription <span class="icon-chevron-thin-right"></span> </button> <div class="footer_subscripton_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <div class="emailErrorMsg"> E-mail address is invalid. </div> <div class="bs5 footersubscribe-textbox"> <div class="input-group"> <label for="footerrfp-email" class="sr-only"> Email Address </label> <input type="email" name="email" class="form-control footersubscribe-email" id="footerrfp-email" placeholder="Email Address" autocomplete="off" maxlength="100"/> <div class="input-group-append"> <button class="btn footersubscribe-submit" id="footerrfp-submit" type="submit"> Submit </button> </div> </div> </div> </div> </div> </div> </section> </div> </div> <div class="footer-footerText"> <div class="footer-footerText-content"> <html> <head/> <body> <p>© 2024 KPMG, a Taiwan partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.</p> <p>For more detail about the structure of the KPMG global organization please visit <a href="https://kpmg.com/xx/en/home/misc/governance.html">https://kpmg.com/governance</a>.</p> </body></html> </div> </div> </footer> </div> </div> <script type="text/plain" class="recaptchaenable"> var languageCode = window.kpmgPersonalize.snp.params.languageCode || '', recapchaJSUrl = 'https://www.google.com/recaptcha/api.js?hl=' + languageCode, jsElm = document.createElement("script"); jsElm.type = "application/javascript"; jsElm.src = recapchaJSUrl; jsElm.setAttribute('async',''); jsElm.setAttribute('defer',''); document.body.appendChild(jsElm); </script> <!--[if IE 9]> <script src='/etc/clientlibs/kpmgpublic/global/js/vendor/matchMedia.js'></script> <script src='/etc/clientlibs/kpmgpublic/global/js/vendor/matchMedia.addListener.js'></script> <![endif]--> <script data-main="/etc/clientlibs/kpmgpublic/main" src="/etc/clientlibs/kpmgpublic/global/js/vendor/require.js"></script> <script type="text/javascript">window.reactBundles={"touchpopulartags":{"js":"/etc/scripts/touchpopulartags.ca2dcfff7d663adf153a.js"},"":{"html":"/etc/scripts/index.html"},"privacypreferences":{"js":"/etc/scripts/privacypreferences.0bfcd16c08efdf716e00.js"},"stickybar":{"js":"/etc/scripts/stickybar.bb855dcae7f656e3889d.js"},"contacttabsaccordion":{"js":"/etc/scripts/contacttabsaccordion.6328177dd4cf5393793b.js"},"genericcontactform":{"js":"/etc/scripts/genericcontactform.9b94e83e2309e3c7a941.js"},"kpmgtoppicks":{"js":"/etc/scripts/kpmgtoppicks.b8b8ae561c3f4ab8ed79.js"},"librarylistmanagement":{"js":"/etc/scripts/librarylistmanagement.413702c2609c5a698e86.js"},"dashboardbanner":{"js":"/etc/scripts/dashboardbanner.5b2b73a1a71eb8087471.js"},"fgeformbuilder":{"js":"/etc/scripts/fgeformbuilder.d76d95c7e8cdc457ebc8.js"},"vendor":{"js":"/etc/scripts/vendor.f4983eedc99222056c60.js"},"rfpformsubmit":{"js":"/etc/scripts/rfpformsubmit.722a7f3f99912095c270.js"},"touchblogauthorlist":{"js":"/etc/scripts/touchblogauthorlist.a896473da7abf0402602.js"},"dashboardarticle":{"js":"/etc/scripts/dashboardarticle.c8d9a17157970691b4f4.js"},"partnerlocator":{"js":"/etc/scripts/partnerlocator.4ce4aa7899ddafc69ba2.js"},"searchresults":{"js":"/etc/scripts/searchresults.088bd685d6b72114a68d.js"},"fgecta":{"js":"/etc/scripts/fgecta.c7a47c743bf76b15fcd6.js"},"profile":{"js":"/etc/scripts/profile.fb9a0cd9efd75683f521.js"},"runtime":{"js":"/etc/scripts/runtime.55a5f70aa307043b899d.js"},"logictreeintereststags":{"js":"/etc/scripts/logictreeintereststags.b86cf7d92bfc3ecd0804.js"},"touchsupportingcontent":{"js":"/etc/scripts/touchsupportingcontent.f026d764ce2f8099818a.js"},"communicationpreferences":{"js":"/etc/scripts/communicationpreferences.34c4f07aeed527675131.js"},"librarylist":{"js":"/etc/scripts/librarylist.0babae59eef557a72c77.js"},"peoplecontactpopup":{"js":"/etc/scripts/peoplecontactpopup.f6ad3fd5a177b42c97af.js"},"widedashboardarticle":{"js":"/etc/scripts/widedashboardarticle.f9d63567a05850c5da43.js"},"kpmggatedcontentarticles":{"js":"/etc/scripts/kpmggatedcontentarticles.640e22f74b993ab9ef01.js"},"relatedcontent":{"js":"/etc/scripts/relatedcontent.52bdc217fca28076be63.js"},"articlequery":{"js":"/etc/scripts/articlequery.375924db09f7ec57315f.js"},"oppmodal":{"js":"/etc/scripts/oppmodal.64108f7083e86d197ef9.js"},"touchpopularposts":{"js":"/etc/scripts/touchpopularposts.23ec3403677f6ba22dde.js"},"touchrecentposts":{"js":"/etc/scripts/touchrecentposts.a27339467257cf05a73a.js"},"trendinglistnew":{"js":"/etc/scripts/trendinglistnew.399a14d59683f3e8c162.js"},"kpmgdashboardarticles":{"js":"/etc/scripts/kpmgdashboardarticles.7a705cd3cd07a4efbbf0.js"},"interests":{"js":"/etc/scripts/interests.a57f93e4f47b709906da.js"},"dynamicsubnavigation":{"js":"/etc/scripts/dynamicsubnavigation.c883da6bef048bf84282.js"},"touchrelatedpost":{"js":"/etc/scripts/touchrelatedpost.b95aa0aa6e5bdd36ec6b.js"},"resultlistingb":{"js":"/etc/scripts/resultlistingb.59c1c1e3dca0979cac67.js"}};</script> <script language="javascript">if(typeof(UserAgentInfo)!='undefined'&&!window.addEventListener) {UserAgentInfo.strBrowser=1;} function storageAvailable(type){var storage;try{storage=window[type];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} if(window.kpmgPersonalize.isSitePersonalize||(storageAvailable("localStorage")&&localStorage.getItem('accountInfo')!==null)){var loadGigya=function(){var url="https://cdns.gigya.com/js/gigya.js?apiKey=3_RaBrzznC_MTxoPM3J3haLwEejwsYEvWdirKz8LXidCo-n8jqk_56-otIPv13t3Bu";console.log("Share api url "+url);require.config({waitSeconds:120,'paths':{'gigyaUrl':url,'gigyaExt':'https://cdn.gigya-ext.com/screenset-validation.min'}});require(['gigyaUrl'],function(){console.log("Gigya js loaded!");require(["gigyaExt"],function(){console.log("Gigya screenset validation js loaded!");});});};window.onload=setTimeout(loadGigya);}</script> <!-- gigya api key script should only be included once --> <script type="text/javascript">function addReactScripts(file){if(file){var script=document.createElement('script');script.src=file;script.defer=true;document.head.appendChild(script);}} function checkForReactComponents(){var reactComponents=document.querySelectorAll(".react-component"),runtimeBundle=window.reactBundles&&window.reactBundles.runtime&&window.reactBundles.runtime.js,vendorBundle=window.reactBundles&&window.reactBundles.vendor&&window.reactBundles.vendor.js;if(reactComponents.length>0&&window.reactBundles){addReactScripts(runtimeBundle);addReactScripts(vendorBundle);reactComponents.forEach(function(node){var classList=node.className,file=classList.substring(8,classList.indexOf(" ")),componentBundle=file&&window.reactBundles[file]&&window.reactBundles[file].js;addReactScripts(componentBundle);});}} checkForReactComponents();</script> <script type="text/javascript">var shareProperties={"shareSiteName":"KPMG","shareLanguage":"en_us","twitterDefaultText":"","shareEnabledProviders":"facebook,twitter,linkedin,lineit","socialChannelsList":"twitter,linkedin,facebook,email,whatsapp,xing,weibo,vk,qzone".split(','),"shareWithFriendsLabel":"Share with your friends"};var demandbaseAsyncURL="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper";</script> <div class="modal fade" id="kpmgModal" tabindex="-1" role="dialog" aria-hidden="true"> <div class="modal-dialog container"> <a href="#" class="btn-close" data-bs-dismiss="modal"><span class="icon-close"><span class="sr-only">close</span></span></a> <div class="modal-content"></div> </div> </div> <script type="text/javascript">globalLoadCompleted=function(){require(['/etc/clientlibs/kpmgpublic/pages/tmpl-boiler-plate.min-8a4455.js'],function(){});}</script> <script src="https://scripts.demandbase.com/adobeanalytics/pZy5a2F8.min.js"></script> <script async src="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper"></script> <script type="text/javascript">require(['/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js'],function(){try{require(['personalization'],function(){globalLoadCompleted();});}catch(error){console.error("Error occurred in fetching account info...\n\tMSG: ",error);globalLoadCompleted();}});</script> <!--<script type="text/javascript"> mboxCreate('myMbox'); </script>--> </body> </html>