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March 2021
The Supreme Court affirms that a false act without substantive transaction also falls within the scope of non-arm's length transaction (Taiwan)
February 2021
Copyright
The scope of the lawful exploitation of a work under Article 12, Paragraph 3 of the Copyright Law which provides that the commissioning party may exploit the work, should be determined by the purposes of the commission or of the contract (Taiwan)
February 2021
(Too) Big Tech? Google Coming Under Fire (Taiwan)
February 2021
If the third party obviously knows or is expected to know that the apparent agent has no right of agency, the act with apparent agent ismalicious or negligent, the principal is exempt from the same liability as the authorizer (Taiwan)
February 2021
Arbitration / Litigation
If an actor obtains the evidence of the facts relied on for his/her complaint, tip or report in advance through reasonable verification and objectively believes in the facts so verified when filing a complaint, tip or report, the actor should not be held liable for the offense of malicious accusation (Taiwan)
February 2021
Arbitration / Litigation
If a witness was indeed present and can testify to a fact, even if s/he is an interested party to a party, the adoption of his or her testimony shall still be determined at the discretion of the trial court (Taiwan)
February 2021
Arbitration / Litigation
Since administrative and civil actions are two different trial systems, an administrative court can determine on its own the facts of a case and is not bound by civil courts (Taiwan)
February 2021
Tax
The tax assessment period for supplemental land value increment taxes shall be governed by Article 21, Paragraph 1 of the Tax Collection Law (Taiwan)
February 2021
Other Areas
A prohibited drug must be a drug stipulated under the Pharmaceutical Affairs Law (Taiwan)
February 2021
Other Areas
While the insurer is not liable to pay for the pre-existing conditions of the insured, it remains liable for illnesses that occurred during the insurance coverage period (Taiwan)
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