Lee, Tsai & Partners

January 31, 2019

If a contract under which services are provided meets the criteria for subordination, it is still a labor contract under the Labor Standards Act even though it has characteristics of contractual or commissioned work (Taiwan)

2018.10.24 Teresa Huang The Taiwan High Court rendered the 107-Lao-Shang-Yi-85 Civil Decision of October 24, 2018 (hereinafter, the “Decision”), holding that if a contract under which services are provided meets the criteria for subordination, it is still a labor contract […]

January 31, 2019

The industrial or commercial secrets under the Criminal Code require a certain degree of confidentiality, and the owners of confidential information are required to take certain confidentiality measures so that others cannot easily learn about the contents of such information (Taiwan)

2018.8.30 Ankwei Chen The Intellectual Property Court rendered the 106-Xing-Zhi-Shang-Su-42 Criminal Decision on August 30, 2018 (the “Decision”) in which it held that industrial or commercial secrets under the Criminal Code require a certain degree of confidentiality, and the owners […]

January 31, 2019

The Money Laundering Control Law was amended by including cryptocurrencies in its regulation (Taiwan)

2018.10.2 Grace Chiang Articles 5, 6, 9~11, 16, 17, 22 and 23 of the Money Laundering Control Act (hereinafter, the “Law”) were amended and implemented on November 7, 2018. The amendments are highlighted below: 1. Incorporation of cryptocurrencies into anti-money […]

January 31, 2019

Provisions of the Supreme People’s Court on Issues Concerning the Application of Law in the Preservation of Conduct in Intellectual Property Disputes (Mainland China)

2018.12.12 Karl Zhang The Supreme People’s Court recently imposed certain requirements for preservation issues in intellectual property disputes by promulgating the Provisions of the Supreme People’s Court on Issues Concerning the Application of Law in Preservation of Conduct in Intellectual […]

January 31, 2019

Practical remedies when application to the original disposition agency for reopening the procedure in accordance with Article 128 of the Administrative Procedure Law is rejected (Taiwan)

2019.3.15 Angela Wu The so-called “application to reopen a procedure” refers to a procedure in which the respondent or interested party of an administrative disposition may apply to the original disposition agency for cancellation, revocation or amendment if the administrative […]

January 31, 2019

The MOEA amended the Regulations Governing the Certification of Share Certificates Issued by Companies Limited by Shares (Taiwan)

2018.11.8 Elva Chuang To accommodate the relevant provisions of the Company Law amended on August 1, 2018 (hereinafter, the “New Company Law”), the Ministry of Economic Affairs (hereinafter, the “MOEA”) promulgated the amendments to Articles 2 through 6 of the […]

January 31, 2019

Interpretation on the basis for determining the purposes of a building and handling principles based on tax details with respect to a housing unit leased using a rental subsidy (Taiwan)

2018.11.19 Luke Hung The Construction and Planning Agency issued the Ying-Shu-Zhai-1070087653 Circular of November 19, 2018 to interpret and clarify the basis for determining the purposes of a building and handling principles based on tax details with respect to a […]

January 31, 2019

The FSC amended the Regulations Governing the Acquisition and Disposal of Assets by Public Companies (Taiwam)

2018.11.26 Sean Tsou The Financial Supervisory Commission (hereinafter, the “FSC”) promulgated the Regulations Governing the Acquisition and Disposal of Assets by Public Companies (hereinafter, the “Regulations”) via the Jin-Guan-Zheng-Fa-1070341072 Directive of November 26, 2018. Consisting of 36 articles in total, […]

January 31, 2019

Amendments to the Regulations Governing Anti-money Laundering of Financial Institutions (Taiwan)

2018.11.14 Grace Chiang The Financial Supervisory Commission promulgated the Regulations Governing Anti-money Laundering of Financial Institutions (hereinafter, the “Regulations”) via the Jin-Guan-Yin-Fa-10702745220 Directive of November 14, 2018. Consisting of 16 articles, the Regulations as amended came into effect on the […]

January 31, 2019

Provisions on acceptance of credit card transactions by credit card service establishments retained as payment collection agents(Taiwan)

2018.11.29 Jhen-Yi Chen The Financial Supervisory Commission issued the Jin-Guan-Yin-Piao-10702741070 Directive of November 29, 2018 to indicate that if a credit card service establishment is registered as a convenience store or supermarket, it may be retained by all levels of […]

January 31, 2019

Provisions on the Administration of Investments in the Automotive Industry (Mainland China)

2018.12.10 Karl Zhang The National Development and Reform Commission recently deliberated on and adopted the Provisions on the Administration of Investments in the Automotive Industry (hereinafter, the “Provisions”), which will go into effect on January 10, 2019. With the approval […]

January 31, 2019

The supervisory power which may be exercised by shareholders who do not execute business is an inherent right derived from their capacity as shareholders, is different from that of the supervisors of a company limited by shares, and is, therefore, not constrained by their concurrent positions as the company’s managers or other concurrent positions (Taiwan)

2018.10.25 Jonathan Chao The Supreme Court rendered the 107-Tai-Shang-1608 civil decision on October 25, 2018 (hereinafter, the “Decision”), holding that the supervisory power which may be exercised by shareholders who do not execute business is an inherent right derived from […]

January 31, 2019

Amendments to the Rules for Company Registration (Taiwan)

2018.11.8 Yi-Shan Cheng The Ministry of Economic Affairs promulgated the amendments to the Rules for Company Registration (hereinafter, the “Rules”) and changed their name (original name: the Rules for Company Registration and Recognition) via the Jing-Shang-10702424820 Directive of November 8, […]

January 31, 2019

Circular of the Customs Tariff Commission under the State Council on the Adjustment Plan for the Provisional Import and Export Tariff Rates and Other Tariff Rates in 2019 (CTC [2018] No. 65) (Mainland China)

2018.12.22 Karl Zhang The Customs Tariff Commission under the State Council recently issued a circular on its adjustment plan for the 2019 provisional import and export tariff rates (i.e., the 2019 Adjustment Plan for Provisional Import and Export Tariff Rates; […]

January 31, 2019

Interim Measures for Additional Special Individual Income Tax Deductions (Mainland China)

2018.12.13 Karl Zhang Recently, the State Council promulgated the Interim Measures for Additional Special Individual Income Tax Deductions (the “Interim Measures”), which contain specific implementation measures for issues arising from special deductions under the newly promulgated Individual Income Tax Law. […]

January 31, 2019

Regulations on the Implementation of the Individual Income Tax Law (Mainland China)

2018.12.18 Karl Zhang The State Council recently released the corresponding amendments to the Implementation Regulations for the Individual Income Tax Law (the “Regulations”), which came into effect on January 1, 2019. The amendments also primarily reflect issues relating to tax […]

January 31, 2019

Since a couple get married in order to live together, determination should be made by considering all kinds of conditions such as whether the couple are likely to restore their harmonious relationship, and unless there is any significant reason for the difficulty to maintain the marriage, neither the husband nor the wife may readily sue for a divorce (Taiwan)

2018.11.7 Emily Chueh The Taiwan High Court rendered the 107-Family-Shang-84 Civil Decision of November 7, 2018 (hereinafter, the “Decision”), holding that since a couple get married in order to live together, determination should be made by considering all kinds of […]

January 31, 2019

Whether a driver is objectively selected by a taxi fleet to an extent sufficient to cause other people to view the driver as an individual serving the company should be explored in detailed by the court, which should not jump to the conclusion that there is no employment relationship under Article 188 of the Civil Code between the two (Taiwan)

2018.10.25 Angela Wu The Supreme Court rendered the 107-Tai-Shang-42 Civil Decision of October 25, 2018 (hereinafter, the “Decision”), holding that whether a driver is objectively selected by a taxi fleet to an extent sufficient to cause other people to view […]

January 31, 2019

Whether an asset management company acquires the assets of a bank for low prices with or without profits does not affect its legal status where it may exercise rights over the non-performing loans received from the bank (Taiwan)

2018.8.22 Frank Sun The Kaohsiung Branch Court of the Taiwan High Court rendered the 107-Shang-Yi-184 Civil Decision of August 22 , 2018 (hereinafter, the “Decision”), holding that whether an asset management company acquires the assets of a bank for low […]

January 31, 2019

The Code of Criminal Procedure is amended to stipulate that a court summons shall be sent by registered mail (Taiwan)

2018.11.21 Jenny Chen The President promulgated Articles 57 and 61 of the Code of Criminal Procedure (hereinafter, the “Code”) as amended via the President-Hua-Zhong-One-Yi-10700125401 Directive of November 21, 2018. In current judicial practice, all district prosecutors offices send “important documents” […]

January 31, 2019

Interpretation on relevant provisions concerning income taxes on the trading of houses and lands by individuals to whom such houses and lands are given by their spouses who have inherited such houses and lands (Taiwan)

2018.10.31 Tiffany Hsiao The Ministry of Finance issued the Tai-Cai-Shui-10704604570 Circular of October 31, 2018 (hereinafter, the “Circular”) to interpret relevant requirements for income taxes on the trading of houses and lands by individuals to whom such houses and lands […]

January 31, 2019

The Tax Collection Law is amended to announce the name of a person who evades taxes while enjoying tax incentives (Taiwan)

2018.11.20 Yi-Shan Cheng The Legislative Yuan adopted the amendments to the Tax Collection Law (hereinafter, the “Law”) during the 9th Meeting of the 6th Session of the 9th Term on November 20, 2018. The Amendments are highlighted below: First, the […]

January 31, 2019

Presidential Directive to Amend the Employment Service Act (Taiwan)

2018.11.28 Sophia Tsai The President promulgated Articles 5, 24, 40, 46, 54, 56, 65-68 and 70 of the Employment Service Act (hereinafter, the “Act”) as amended via the Hua-Zhong-One-Yi-10700128031 Directive of November 28, 2018. The amendments are highlighted below: 1. […]

December 31, 2018

Preliminary Treatise on Dangerous Probability for the “Likelihood of Restraining Competition” under Article 20 of the Fair Trade Law(Taiwan)

2018.12.7 Oli Wong The primary regulation on restrictions on non-price vertical restraints of enterprises under the Fair Trade Law (hereinafter, the “FTL”) is Article 20 of the FTL. The acts of enterprises are subject to the provisions of the subparagraphs […]

December 31, 2018

MOEA further protected the rights and interests of online game consumers by amending the Matters Which Shall be Specified and Shall not be Specified in Standard Service Contract for Internet-connected Gaming Services (Taiwan)

2018.10.8 Oli Wong The Ministry of Economic Affairs (hereinafter, the “MOEA”) announced the amendments to the Matters Which Shall be Specified and Shall not be Specified in Standard Service Contract for Online Gaming Services, which were renamed as the Matters […]

December 31, 2018

The provision concerning computer programs or other technologies in Article 87, Paragraph 1, Subparagraph 7 of the Copyright Law does not merely prohibit illegal transmission via peer-to-peer technologies as a type of infringement (Taiwan)

2018.10.1 Jenny Chen The Intellectual Property Office of the Ministry of Economic Affairs issued the Zhi-Zhu-10700064350 Circular of October 1, 2018 (hereinafter, the “Circular”) to communicate that the provision concerning computer programs or other technologies in Article 87, Paragraph 1, […]

December 31, 2018

If a public company cannot substantiate that a statement made by a director to indicate that the company has engaged in any legal violation is a deliberate misrepresentation, or that the statement so given is untrue due to gross negligence, it will be difficult to press libel charges against such director (Taiwan)

2018.7.25 Frank Sun The Taiwan High Court rendered the 106-Shang-Yi-2042 Criminal Decision of July 25, 2018 (hereinafter, the “Decision”), holding that if a public company cannot substantiate that a statement made by a director to indicate that the company has […]

December 31, 2018

A court may adjust or exempt the distribution amount of the remaining property of a couple only if it is obviously unfair to equally distribute the balance of such property when either of the couple fiddles around, is habitually wasteful, has made no contribution to the property or has not collaborated for its accumulation (Taiwan)

2018.9.28 Emily Chueh The Supreme Court rendered the 107-Ta-Shang-1649 Civil Decision of September 28, 2018 (hereinafter, the “Decision”), holding that a court may adjust or exempt the distribution amount of the remaining property of a couple only if it is […]

December 31, 2018

Since how to exercise a shareholder’s rights cannot be dictated by a company or its representative, a shareholder’s delivery of shares to another person cannot objectively be deemed connected to the performance of a job duty for the company; and even if the shares are stolen and sold by an individual authorized to represent the company, it is still difficult to cause the company to be held liable for damages (Taiwan)

2018.10.23 Angela Wu The Taichung Branch of the Taiwan High Court rendered the 107-Chung-Shang-Keng-One-12 Civil Decision of October 23, 2018 (hereinafter, the “Decision”), holding that since how to exercise a shareholder’s rights cannot be dictated by a company or its […]

December 31, 2018

The Company Transparency Platform was announced and has officially provided reporting operation services on November 1, 2018 (Taiwan)

2018.10.9 Sean Tsou The Ministry of Economic Affairs (hereinafter, the “MOEA”) issued the Jing-Shang-10700697220 Announcement of October 9, 2018 (hereinafter, the “Announcement”) to designate the Company Transparency Platform (URL: https://ctp.tdcc.com.tw) deployed by Taiwan Depository & Clearing Corporation as the information […]