May 16, 2018

Getting the Deal Through: Dominance 2018 – Taiwan

Getting the Deal Through: Dominance 2018 – Taiwan 《Accreditatio》 Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through – Dominance 2018 (Published: April 2018). For further information please visit www.gettingthedealthrough.com.
March 31, 2018

When the people are not aware of an assertable right due to their trust in registration conducted by the registration agency to the extent that the statute of limitation for their claims expires, if an agency is still allowed to refuse payment by asserting the statute-of-limitation defense, this will violate the principle of good faith (Taiwan)

2017.12.2 Frank Sun The Tainan Branch of the Taiwan High Court rendered the 106-Shang-Kuo-7 Civil Decision of December 12, 2017 (hereinafter, the “Decision”), holding that the people are not aware of an assertable right due to their trust in registration […]
March 31, 2018

Except when a description has clearly indicated that the patent claims should be limited to embodiments and drawings, the restrictive conditions of the description and drawings should not read on the patent claims (Taiwan)

2017.11.16 Jane Tsai The Supreme Administrative Court rendered the 106-Pan-634 Decision of November 16, 2017 (hereinafter, the “Decision”), holding that except when a description has clearly indicated that the patent claims should be limited to embodiments and drawings, the restrictive […]
March 31, 2018

Legal Regime for Self-driving Cars at Crossroads – Legislative Directions and Outlook of Self-driving Cars in Taiwan (Taiwan)

2018.3.20 Sean Tsou 1. Backgrounds Self-driving cars (unmanned cars), as part of the AI development domain, have been quite popular in recent years.  Global technology enterprises have rushed to research and develop relevant technologies for private cars or means of […]
March 31, 2018

Decision of the State Council on the Provisional Adjustment of Adjust Administrative Regulations, State Council Documents, and Departmental Regulations Approved by the State Council in Pilot Free Trade Zones(Guo Fa [2017] No. 57) (Mainland China)

2017.12.25 Joyce Wen On December 27, 2017, the State Council promulgated the Decision on the Provisional Adjustment of Administrative Regulations, State Council Documents, and Departmental Regulations Approved by the State Council in Pilot Free Trade Zones (the “Decision”), and requested […]
March 31, 2018

Personal Information Security Specifications (Mainland China)

2017.12.29 Joyce Wen Pursuant to No. 32 China National Standard Notice of the Standardization Administration in 2017, the National Information Security Standardization Technical Committee prescribed the GB/T 35273-2017 national standard (Information Security Technologies – Personal Information Security Specifications) (the “Standard”), […]
March 31, 2018

Measures for the Administration of the Utilization of Insurance Funds (Mainland China)

2018.01.24 Joline Chen To further prevent insurance fund risks and deepen reforms, improve the administrative and supervisory mechanisms for utilizing insurance funds, and enhance the capability of the insurance industry to serve the real economy, the China Insurance Regulatory Commission […]
March 31, 2018

Provisions on the Administration of Microblog Information Services (Mainland China)

2018.02.02 Joline Chen To promote the healthy and orderly development of microblog information services, protect the lawful rights and interests of citizens, legal persons and other organizations, and safeguard national security and public interest, the State Internet Information Office promulgated […]
March 31, 2018

Announcement of the State Administration of Taxation on Specific Issues in the Implementation of Tax Treaties (SAT Announcement, 2008, No. 11) (Mainland China)

2018.02.12 Joyce Wen To unify and standardize the implementation of agreements on avoidance of double taxation (the “Tax Treaties”) entered into by the Chinese government, the State Administration of Taxation (the “SAT”) recently issued an announcement to further clarify matters […]
March 31, 2018

Restrictions are eased so that a Chinese-language tour guide in a travel agency receiving tourists speaking rare languages may organize a tour by working with an interpreter (Taiwan)

2018.2.1 Sean Tsou The Ministry of Transportation and Communications (hereinafter, the “MOTC”) promulgated Article 23 of the Regulations Governing Travel Agencies as amended and Article 6 of the Regulations Governing Tour Guides as amended via the MOTC-Jiao-Lu-(1)-10782000755 Directive of February […]
March 31, 2018

Under the legal theory that a lighter offense should be cited to illustrate the culpability of heavier offenses, when a company is specifically prohibited to provide any guarantee under the law, the company is also prohibited from assuming any debt (Taiwan)

2017.11.29 Angela Wu The Taiwan High Court rendered the 106-Shang-707 Civil Decision of November 29, 2017 (hereinafter, the “Decision”), holding that under the legal theory that a lighter offense should be cited to illustrate the culpability of heavier offenses, when […]
March 31, 2018

In case of urban land readjustment conducted by the private sector, if the readjustment committee and the original land owners have agreed to the distribution of readjusted land, such distribution may certainly be conducted pursuant to the agreement to the extent that the rights and interests of others are not undermined and within the scope of the free disposal rights originally enjoyed by the parties (Taiwan)

2017.12.6 Luke Hung The Supreme Court rendered the 106-Tai-Shang-1399 Civil Decision of December 6, 2017 (hereinafter, the “Decision”), holding that in case of urban land readjustment conducted by the private sector, if the readjustment committee and the original land owners […]
March 31, 2018

Overseas Chinese and foreign nationals seeking to invest in securities may mandate an enterprise relating to securities investment which is approved by the FSC to conduct discretionary investment business to make the investment (Taiwan)

2018.1.11 Grace Chiang The Financial Supervisory Commission (hereinafter, the “FSC”) issued the Jin-Guan-Zheng-Chuan-1070300104 Directive of January 11, 2018 (hereinafter, the “Directive”) to communicate that overseas Chinese and foreign nationals seeking to invest in securities may entrust, by way of mandate, […]
March 31, 2018

Partial amendments and additions to the Securities Investment Trust and Consulting Law (Taiwan)

2018.1.31 Oli Wong The President promulgated Articles 11, 17, 30, 62, 105, 108, and 111 of the Securities Investment Trust and Consulting Law (hereinafter, the “Law”) as amended and the addition of Articles 6-1, 16-1 and 105-1 to the Law […]
March 31, 2018

The Statute for Relations with Hong Kong and Macao was amended where maritime and air shipping enterprises may be tax exempt on a reciprocal basis (Taiwan)

2017.12.13 Jenny Chen The President promulgated Article 29-1 of the Statute for Relationship with Hong Kong and Macao as amended (hereinafter, the “Statute”) via the President-Hua-Zhong-One-Yi-10600149531 Directive of December 13, 2017 with the effective date to be set by the […]
March 31, 2018

The Labor Standards Act was amended with additional flexibilities in terms of the overtime work hours limit, rest time between shifts and one day off every seven days (Taiwan)

2018.1.31 Debby Yu The President promulgated Articles 24, 32, 34, 36-38 and 86 of the Labor Standards Act (hereinafter, the “Act”)as amended and the addition of Article 32-1 of the Act via the President-Hua-Zhong-One-Yi-Zi-10700009781 Directive of January 31, 2018.  The […]
March 31, 2018

To ascertain the status of water pollution and pollutant cleanup, due to the nature of an administrative inspection, it is usually not necessary to inform the concerned parties in advance to attain timeliness and accuracy inthe sampling process (Taiwan)

2017.12.18 Ankwei Chen The Supreme Administrative Court rendered the 106-Pan-757 Decision of December 28, 2017 (hereinafter, the “Decision”), which held that in ascertaining the cleanup status of water pollution and pollutants, because of the nature of an administrative inspection, it […]
March 31, 2018

A small-scale business operator who accepts payment via mobile payment devices may enjoy up to three years of tax incentives (Taiwan)

2018.1.12 Sean Liu The Ministry of Finance issued the Tai-Cai-Shui-10604698750 Directive of January 12, 2018 to prescribe the Operating Guidelines for Tax Incentives Applicable to Small-scale Business Operators Who Introduce Mobile Payment (hereinafter, the “Guidelines”), which grant tax incentives for […]
March 31, 2018

The Legislative Yuan amended the Income Tax Law so that the income tax on an annual income below NT$408,000 will be exempt next year (Taiwan)

2018.1.18 Yi-Shan Cheng The Legislative Yuan adopted the amendments to the Income Tax Law (hereinafter, the “Law”) during the 2nd Meeting of the 1st Extraordinary Session of the 4th Session of the 9th Term Legislative Yuan on January 18, 2018.  […]
March 31, 2018

The Legislative Yuan amended the Income Tax Law so that the income tax on an annual income below NT$408,000 will be exempt next year (Taiwan)

2018.1.18 Yi-Shan Cheng The Legislative Yuan adopted the amendments to the Income Tax Law (hereinafter, the “Law”) during the 2nd Meeting of the 1st Extraordinary Session of the 4th Session of the 9th Term Legislative Yuan on January 18, 2018.  […]
March 31, 2018

If a land is used for the installation of a water tower in accordance with the Water Supply Law, the superficies shall be deemed to exist and this constitutes rightful occupancy, then the refusal to relocate the water tower to an inappropriate location is not an abuse of rights (Taiwan)

2017.11.13 Angela Wu The Taiwan High Court rendered the 106-Shang-Yi-443 Civil Decision of December 13, 2017 (hereinafter, the “Decision”), holding that if a land is used for the installation of a water tower in accordance with the Water Supply Law, […]
March 31, 2018

Since the rule of strict proof does not apply to the confiscation of criminal proceeds as it is not criminal penalty, free proof alone will be sufficient (Taiwan)

2017.11.2 Jonathan Chao The Supreme Court rendered the 106-Tai-Shang-3231 Criminal Decision of November 2, 2017 (hereinafter, the “Decision”), holding that since the rule of strict proof does not apply to the confiscation of criminal proceeds as it is not criminal […]
March 31, 2018

If a building is old and seriously dilapidated, whether a division arrangement can fulfill the maximum efficiency of the property and meet the interest of all successors only by allowing the original users to continue their use should be further explored (Taiwan)

2018.1.11 Emily Chueh The Supreme Court rendered the 106-Tai-Shang-1279 Civil Decision of January 11, 2018 (hereinafter, the “Decision”), holding that if a building is old and seriously dilapidated, whether a division arrangement can fulfill the maximum efficiency of the property […]
February 28, 2018

Catalogue of Intellectual Property Rights Supported Major Industries (2018 Edition) (Mainland China)

2018.01.17 Joline Chen To thoroughly establish the key strategic deployments in the “Opinions of the State Council on Building a Powerful Intellectual Property Nation under New Conditions” and “Made in China 2025”, fully utilize the support and protection functions of […]
February 28, 2018

Filing Guide for Goods and Services Used for Trademark Registration (Mainland China)

2018.01.02 Joline Chen To thoroughly carry out the Opinions of the State Administration for Industry and Commerce on Vigorously Advancing the Reform in Facilitation of Trademark Registration and provide more convenience to the applicant in filling in the classes and […]
February 28, 2018

Official Reply of the State Council on Approving the Establishment of Sino-South Korea Industrial Parks (Guo Han [2017] No. 142) (Mainland China)

2017.12.11 Joyce Wen On December 11, 2017, the State Council issued the Official Reply on Approving the Establishment of Sino-South Korean Industrial Parks (the “Reply”) to approve the establishment of a Sino-South Korean (Yancheng) Industrial Park in Yancheng City of […]
February 28, 2018

Decision of the State Council on the Temporary Adjustment of the Relevant Administrative Approval Items and Access-Related Special Administrative Measures in Beijing (Guo Fa [2017] No. 55) (Mainland China)

2017.12.10 Joyce Wen The State Council promulgated the Decision on the Temporary Adjustment of the Relevant Administrative Approval Items and Access-Related Special Administrative Measures in Beijing (the “Decision”) on December 10, 2017.  The Decision temporarily adjusts the administrative approval items […]
February 28, 2018

Circular on the Provisions to Enhanced Law Enforcement for Food and Drug Safety and Strict Implementation of Penalties Against Individuals Liable for Food and Drug Violations (Mainland China)

2018.01.24 Joline Chen To thoroughly implement food and drug laws and regulations, carry out the “four toughest” requirements of the CPC Central Committee and the State Council on food and drug safety, and intensify legal enforcement of food and drug […]
February 28, 2018

Government procurement policies should encourage a government agency to use arbitration clauses; if a procuring agency seeks to bring suit to set aside an arbitral award which has been issued, a cost benefit analysis should be conducted (Taiwan)

2017.12.5 Yi-Shan Cheng The Public Construction Commission issued the Gong-Cheng-Qi-10600380760 Circular of December 5, 2017 (hereinafter, the “Circular”), pointing out that government procurement policies should encourage a government agency to use arbitration clauses; if a procuring agency seeks to bring […]
February 28, 2018

If any illegal use of a building has been detected by the police and controlled under a special project, the owner shall immediately choose an appropriate tenant; and if the tenant is still potentially involved in illegal business, it may be deemed that the tenant’s intention to engage in illegal business via the lease is foreseeable (Taiwan)

2017.10.31 Yi-Shan Cheng The Supreme Administrative Court rendered the 106-Pan-596 Decision of October 31, 2017 (hereinafter, the “Decision”), holding that if any illegal use of a building has been detected by the police and controlled under a special project, the […]