Taiwanese business (not buxiban) hiring a foreigner process?

Does anyone know what the process a Taiwanese business owner, a pub or restaurant, would need to do to hire a foreigner? Thank you for any help

I assume since it is a business it falls under the jurisdiction of the MOEA (Economic Affairs Ministry)and the same regulations would apply

A difficult one here would be proving that a suitable Taiwanese person could not be found to do the job hence the necessity to hire a foreigner

If the foreigner has an OWP, then no problem.