shareholders in a Taiwanese company. In the 2011 fiscal year, for example, such dividends received by Wu Cheng-hsueh amounted to more than in tax revenues lost to the Taiwanese government. Furthermore, because Gourmet Master Co. Ltd is registered in and retains profits in the low-tax haven Cayman Islands, in 2010, for example, Taiwan lost in corporate taxes which tax agencies otherwise would have been able to collect if the pre-tax profit had been fully reported by a company in Taiwan. When the company became publicly listed on the Taiwan Stock Exchange in November 2010, it had shares in its IPO. Controversies United States Taiwanese President Tsai Ing-wen In August 2018, an LA branch of Taiwanese-owned 85°C Bakery Cafe served Tsai Ing-wen and gave her an "enthusiastic welcome". Chinese customers of branches in mainland China called for a boycott, while the chain's statement "distancing itself from pro-independence sentiments" angered Taiwanese people, who accused 85°C of "bowing to Chinese pressure". Mainland China Use of ingredients In 2017, Shanghai's market supervision department found that the so-called "pork floss bread" sold in Shanghai at 85°C was not actually made with pure pork floss, but rather was made of "pork floss powder" and contained both pork and pea powder. The department believed that this behavior violated the Consumer Protection Law of the People's Republic of China and imposed a fine of Renminbi 150,000. Taiwan Hygiene malpractice On 24 July 2015, the newspaper China Times reported that a green tea of a retail store in Taoyuan, Taiwan, analyzed by the Department of Public Health of that city during a sampling event, contained 4.7 times as much bacteria as what would be allowed according to the standard set by that Department. This may have been due to poor sanitation or quality of ingredients or inappropriate handling during the production process. Underpayment In 2008, the "95 Youth Labor Union" investigated 50 stores of 85°C Bakery Cafe, of which 32 were found to be involved in unlawful practices. Among them, 22 stores were in violation of wage regulations and 29 were employing uninsured workers. Australia Underpayment From 2009 to October 2014, in Sydney, Australia, 85°C Bakery Cafe paid four workers (three Taiwanese nationals on Working Holiday Visas and one PRC Chinese exchange student) only 56% of the lawful minimum wage. The Australian Fair Work Ombudsman ordered 85°C Bakery Cafe to reimburse the workers for a total of it would