Categories

September 2017

Although the disclaimed portion of a trademark device is included for overall trademark comparison, still since non-distinctive portions are not identifiers that identify the sources of goods or services, the non-distinctive portions will be given less attention at the time of comparison(Taiwan)

September 2017

If a land improvement owner objects to the amount of compensation or refuses the demolition while medication is conducted by the competent authority after mediation by a land reconsolidation association fails, this does not change the nature of this matter as a private right dispute(Taiwan)

September 2017

The Ministry of Labor requires that when a worker is requested to work on a rest day under Article 36 of the Labor Standards Act, if the work is discontinued due to a natural disaster, the wage for that day shall still be paid pursuant to the provision concerning overtime pay for rest days(Taiwan)

September 2017

Since wages converted from untaken special leave upon termination of the contract are income after the termination of the contract, it is permissible not to include them in the calculation of the average wage(Taiwan)

September 2017

Beginning with next year, unregistered cram schools or those in a company format are required to pay business taxes, but registered cram schools under personal applications are still exempt from such taxes(Taiwan)

September 2017

Relevant requirements concerning the application of tax incentives under Article 39, Paragraph 1 of the Enterprise Mergers and Acquisitions Law as well as controlled matters under Paragraph 2 of the same article to the division of a company pursuant to the same law(Taiwan)