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July 2018

The Criminal Code was amended so that as long as pollution is caused by a manufacturer due to its discharge of toxicants, the manufacturer should be punished, and it is not required to reach the extent of endangering public safety (Taiwan)

July 2018

For an external incident which accidentally happens on a section of road at a time outside of the regular inspection schedule, if the handling by the administrative agency concerned does not exceed a reasonable period of time, it should not be concluded that there is any management deficiency (Taiwan)

July 2018

A district prosecutors office may collect and process personal information for case investigation, which is part of performance of its statutory duties; and a school's provision of required personal information to assist with criminal investigation by a prosecution agency falls within the scope of necessity for furthering public interest (Taiwan)

July 2018

The Court Organizational Law was amended to specifically stipulate that an indictment shall be publicly disclosed after the public disclosure of the first instance criminal decision (Taiwan)

July 2018

The Legislative Yuan adopted and enacted the Information and Communications Security Administration Law (Taiwan)

July 2018

Since agreed-upon mutual transfer of property rights other than money is different from an intent to seek profits, the approach of mutual transfer of inventory followed by subsequent return of an equal quantity of narcotics cannot be found to have an intent to seek profits simply because of any likelihood to generate profits (Taiwan)

July 2018

If a business operator sells bonded goods to overseas customers and obtain foreign exchange income during their storage in a bonded warehouse, a zero tax rate may apply to the business taxes (Taiwan)

July 2018

The membership shares of a credit cooperative do not meet the criteria for free circulation because they cannot be transferred freely; since this is not compatible with the nature of securities transactions, the Securities and Exchange Law and the Statute for Securities Transaction Taxes certainly do not apply (Taiwan)

July 2018

The Statute for Industrial Innovation was amended so that employee stock remuneration can be taxed at a lower rate (Taiwan)

July 2018

Regarding the circumstances where a foreign national who is employed has been absent from work and out of contact for three consecutive days, a circular was issued to interpret the handling principle that the employer shall notify the local competent authority, entry/exit authority, police authority and the Ministry of Labor in writing within three days (Taiwan)
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