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November 30, 2018

Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Tax Policies for Venture Capital Enterprises and Individual Angel Investors (Cai Shui [2018] No. 55) (Mainland China)

2018.5.14 Joyce Wen The Ministry of Finance and the State Administration of Taxation recently issued a circular in which they agreed to provide deductions to venture capital enterprises and individual angel investors on income tax.  The circular primarily stipulates the […]
October 31, 2018

Since labor insurance payment received by workers due to occupational accidents and the right to claim damages from wrongdoers due to an act of tort are not derived from the same reasons, there is no issue of profit and loss offset (Taiwan)

2018.6.29 Jonathan Chao The Supreme Court rendered the 106-Tai-Shang-2031 Civil Decision of June 29, 2018 (hereinafter, the “Decision”), holding that since labor insurance payment received by workers due to occupational accidents and the right to claim damages from wrongdoers due […]
October 31, 2018

Parents who are both insured under employment insurance and who raise at least two children under the age of three may concurrently receive parental leave allowances if they concurrently apply for unpaid parental leave in accordance with the Act of Gender Equality in Employment (Taiwan)

2018.8.8 Tiffany Hsiao The Ministry of Labor issued the Lao-Dong-Bao-One-1070140346 Circular of August 8, 2018 (hereinafter, the “Circular”) to communicate that parents who are both insured under employment insurance and who raise at least two children under the age of […]
October 31, 2018

The principle where if any covenant set forth in an insurance policy does not comply with the concept that full-day hospitalization and daytime or nighttime hospitalization are both hospitalization under the Mental Health Law effective when the insurance contract is established, it is necessary to clarify if there is any violation; and in the event of doubt, an interpretation favorable to the insured shall be rendered (Taiwan)

2018.6.22 Oli Wong The Supreme Court rendered the 107-Tai-Shang-Zi 336 Civil Decision of June 22, 2018 (hereinafter, the “Decision”), holding that if any covenant set forth in an insurance policy does not comply with the concept that full-day hospitalization and […]
October 31, 2018

The FSC amended the Regulations Governing Identity Verification Mechanism and Transaction Limits for Users of Electronic Payment Institutions (Taiwan)

2018.8.28 Sean Tsou The Financial Supervisory Commission (hereinafter, the “FSC”) amended Articles 6, 8, 12 and 17 of the Regulations Governing Identity Verification Mechanism and Transaction Limits for Users of Electronic Payment Institutions (hereinafter, the “Regulations”) on August 28, 2018.  […]
October 31, 2018

New Amendments to the Regulations for the Inspection and Examination of Imported Medicaments (Taiwan)

2018.8.22 Fang-Wei Lin Since incidences of drug abuse in Taiwan have increased rapidly in Taiwan, the Taiwan Food and Drug Administration (hereinafter, the “TFDA”) promulgated Articles 3, 4-1, 11, and 22 of the Regulations for the Inspection and Examination of […]
October 31, 2018

Since suspension by a trade association does not require a competent authority’s approval or recordation and does not involve the exercise of public authority, national compensation shall not be sought for suspension by a trade association which is not corrected by the competent authority (Taiwan)

2018.7.17 Frank Sun The Taiwan High Court rendered the 107-Shang-Guo-7 Civil Decision of July 17, 2018 (hereinafter, the “Decision”), holding that since suspension by a trade union does not require a competent authority’s approval or recordation and does not involve […]
October 31, 2018

Since land revision surveys and assistance with the installation of landmarks by land agencies have no bearing on the acquisition or loss of land ownership, national compensation may not be sought on the ground that rights have been unlawfully infringed by civil servants in their performance of such duties (Taiwan)

2018.8.8 Jenny Chen The Taiwan High Court rendered the 107-Chung-Shang-Guo-6 Civil Decision of August 8, 2018 (hereinafter, the “Decision”), holding that since land revision surveys and assistance with the installation of landmarks by land agencies have no bearing on the […]
 

Greater China Practices


We resolve to undertake and unceasingly refine our legal professionalism with in-depth knowledge of technology, to assist overseas client in entering into China, and assist domestic clients in entering into ventures worldwide. By synergizing local wisdoms and international professionals, we, Lee, Tsai & Partners, equipped ourselves as a Greater China Local Firm.