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December 2017

If a party cites a fact-finding reason in a criminal decision, the civil court shall indicate in its decision the reasons of its inner conviction as a result of its investigation of the facts determined in such criminal decision; otherwise, the court would be unlawful for insufficiency of grounds in its decision (Taiwan)

December 2017

A same-sex marriage registration lawsuit was rejected by the administrative court on the ground that a two-year period for legal amendment had not expired (Taiwan)

December 2017

In case a taxpayer has supplemented the filing of a tax return along with the payment of the supplemental tax before a penalty is imposed, the tax agency shall specifically indicate that the supplemented filing of a tax return and the payment of the supplemental tax have been taken into account in the penalty reasons; otherwise, the tax agency would be unlawful for discretionary indolence (Taiwan)

December 2017

If a tourist venue does not have any specifically risky object and the usage manners of facilities in a scenic spot are known to tourists according to common sense, it would be difficult to conclude that the tourist protection obligation is not fulfilled or the services as provided do not meet reasonable safety expectation even if the tourist operator does not provide any special warning or instructions concerning the usage manners of the facilities (Taiwan)

December 2017

Formulation of the Notice for Online Insurance Application Business of Insurance Agent Companies and Insurance Broker Companies (Taiwan)

December 2017

The Law for the Recruitment and Employment of Foreign Professionals was enacted to regulate the system of recruiting foreign professionals (Taiwan)

December 2017

The FSC clarifies issues concerning the criteria for determining the qualifications of natural person subscribers of privately placed securities investment trust funds (Taiwan)

December 2017

The Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities were amended to enhance the convenience of buying and selling foreign securities (Taiwan)

December 2017

The FSC relaxed the cap of an investment consulting enterprise's investment in a fund with the relaxed cap being 40% of the company’s net worth (Taiwan)

December 2017

The Legislative Yuan adopted the Statute for Industry Innovation as amended by three readings (Taiwan)
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