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June 2019

In case of any doubt as to the application scope of an interested party to a public servant when the interested party to a public servant is being defined, a strict and restrictive interpretation should be rendered; and, therefore, directors stipulated under Article 3, Subparagraph 4 of the Law on the Recusal of Public Servants Due to Conflicts of Interest before amendment should not include independent directors (Taiwan)

June 2019

In case of an employee's exercise of a warrant with the acquisition of stock as the exercise timing, the positive difference between the closing price of the target stock on the exercise date and the subscription price of the stock shall be the income, and taxation on such basis does not violate the principle of the ability to pay (Taiwan)

June 2019

If an employer retains an employment institution to provide care services to foreign workers, relevant expenses shall not be directly collected by the employment institution from the foreign workers to offset the retainer fees payable by the employers (Taiwan)

June 2019

Even though a group insurance applicant has agreed with a worker not to make accurate filings, the monthly insurance salary should still be reported accurately; and since the worker cannot facilitate the occurrence of false filings or the aggravation of damage, the fault-balance principle certainly does not apply (Taiwan)

June 2019

The Statute for Relations Between the People of the Taiwan Area and the Mainland Area cleared through three legislative readings with an increased ceiling of penalty for unauthorized investment in Taiwan by mainland China investors (Taiwan)

June 2019

The FSC deregulated the switch from private placement for real estate securitization to public offering to promote private investment in public infrastructure (Taiwan)

June 2019

To determine whether the launch of the drug at issue by an enterprise which uses a package similar to other drugs with the same functions in the market constitutes an act of unfair competition which confuses the consumers and undermines the trading order, the Supreme Court held that factors such as the business trading practices for prescription drugs, industry characteristics and the placement location of the advertisement for the drug at issue should be generally considered. (Taiwan)

June 2019

If the entirety of the portion in a government procurement project that shall be performed by the contractor on its own under the original contract is performed by another supplier on behalf of the contractor, this would constitute a subcontract under the Government Procurement Law, but the internal relationship between the suppliers is not a pertinent issue (Taiwan)

June 2019

If an incompetent director still serves as a director at the end of oral arguments at the trial court, a protection institution may request the court to remove the director, and this shall not be limited to the circumstance where such director is subject to removal by court order during the tenure (Taiwan)

June 2019

Attention should be paid to the overall feel of the entire works in order to determine if artistic or aesthetic works such as artistic works are plagiarized, and this should be based on the reactions or impressions of the general rational mass audience and is not necessitated by the examination or determination by professionals (Taiwan)
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