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Law News
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August 2018

For a commonly owned object which is not separately managed as agreed by all joint owners, if a joint owner benefits by occupying a specific portion of the commonly owned object, the consent of the other joint owners should be obtained (Taiwan)

August 2018

The Animal Protection Law was amended to prohibit unapproved animal performances (Taiwan)

August 2018

Donations to administrative institutions by individuals or profit-seeking enterprises may be included, without any limitation on the amount, as donations for itemized deduction from their consolidated personal income taxes of such individuals or as annual expenses or losses of the profit-seeking enterprises for the year (Taiwan)

August 2018

For an enclosed building which controls air pollution and which is newly constructed pursuant to applicable requirements, if such building is conveyor equipment, the housing tax may be exempt (Taiwan)

August 2018

Since the right of a worker to claim a pension cannot be exercised before a labor contract is terminated, a voluntary reduction of the pension amount or waiver of the claim, which is not a disposal of existing rights, is certainly invalid for violation of mandatory provisions (Taiwan)

August 2018

The prohibition of "harboring foreign nationals for the purpose of work" under Article 44 of the Employment Service Law does not include the behavior of providing services between friends and relatives out of kindness and benevolence or based on relationship involving no compensation or consideration (Taiwan)

August 2018

Interpretation of the circumstances where "the switch is not attributable to the employer" under the proviso of Article 14-7, Paragraph 1, Subparagraph 4 of the Qualifications and Review Standards for Foreign Nationals Engaging in Work under Article 46, Paragraph 1, Subparagraphs 8 Through 11 of the Employment Service Act (Taiwan)

August 2018

Wages commuted pursuant to law for workers who have extended their work hours or have not taken supplemental leave after working on their rest days are included in the average wage if the extend work hours or rest days take place within six months prior to the day when the reasons of calculation occurs (Taiwan)

August 2018

The "timing of existence of material information" in insider trading should be objectively determined through an overall observation of the relevant events (Taiwan)

August 2018

Service enterprises in securities and futures markets are required to allocate appropriate manpower and equipment to take charge of the planning, supervision and implementation of an information security system (Taiwan)
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