The Committee notes the Taiwan government’s efforts over the past few years to make the Taiwan employment market more accessible to foreign professionals, and to make relevant laws more complete and comprehensive. The Committee recognizes the need to balance the opening up of Taiwan’s employment market with the revision of relevant labor regulations in order to increase business competitiveness while at the same time protecting the local labor force. If Taiwan wishes to bolster its status as an operations center for global companies, it will need a legislative framework for employment issues that supports such development. For globalized operations, questions relating to employee welfare must be balanced with the needs of business in terms of flexibility, efficiency, and optimum use of resources.