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October 2019

For a foreign insurance company whose head office is not located in the ROC, interest and property transaction gains earned by its affiliates from their investment in the ROC are business profits generated in the ROC and should be regarded as income generated from sources in the ROC (Taiwan)

October 2019

The Standards for Correction, Rectification or Reporting within the Required Period are amended to specifically provide that the deadline for correcting air pollution violations should be determined on a case-by-case basis (Taiwan)

October 2019

An act of medical negligence is constituted only when there is a specific causal relationship between a medical treatment that violates medical custom and the results (Taiwan)

October 2019

Although an investor purchases a stock before a false financial report is released, still the investor may be injured for failure to sell the stock after the purchase due to misbelief in the financial report; and therefore, it is still inappropriate to draw a conclusion unfavorable to the investor on such basis (Taiwan)

October 2019

The requirement that a person who acquires a negotiable instrument in bad faith shall not enjoy any rights in the negotiable instrument under Article 14, Paragraph 1 of the Negotiable Instruments Law refers to the circumstance where the ownership of the negotiable instrument is originally obtained from a person without a disposal right; and the rights over the negotiable instrument may be enjoyed only if the negotiable instrument is assigned by a person with a legitimate disposal right (Taiwan)

October 2019

If a supplier who has failed to pass acceptance inspection breaches the contract time and again, refuses to rectify, and the irregularities are not corrected before a disposition is rendered, this would meet the requirement for materiality under Article 101, Paragraph 1 of the Government Procurement Law (Taiwan)