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September 2017

The Ministry of Labor requires that when a worker is requested to work on a rest day under Article 36 of the Labor Standards Act, if the work is discontinued due to a natural disaster, the wage for that day shall still be paid pursuant to the provision concerning overtime pay for rest days(Taiwan)

September 2017

Since wages converted from untaken special leave upon termination of the contract are income after the termination of the contract, it is permissible not to include them in the calculation of the average wage(Taiwan)

September 2017

Beginning with next year, unregistered cram schools or those in a company format are required to pay business taxes, but registered cram schools under personal applications are still exempt from such taxes(Taiwan)

September 2017

Relevant requirements concerning the application of tax incentives under Article 39, Paragraph 1 of the Enterprise Mergers and Acquisitions Law as well as controlled matters under Paragraph 2 of the same article to the division of a company pursuant to the same law(Taiwan)

September 2017

After a husband and wife have divorced, if it is agreed that one of them will hold the parental right over their minor children, the party who holds the parental right may independently entrust another person in writing to perform the function of a guardian (Taiwan)

September 2017

When a party denies that an unfavorable statement outside of the trial was given arbitrarily, if the entire process was not audio recorded without interruption or if the audio recording was muted or covered or if the recording process was interrupted, such testimony is hardly admissible evidence (Taiwan)

September 2017

Judicial Interpretation No. 752 pointed out that the legal requirement that if the original not-guilty decision is reversed with a guilty decision rendered in the second instance criminal trial, the accused shall not appeal to the third instance court shall be unconstitutional and invalid, and cases which have not become final may be appealed(Taiwan)

September 2017

Circular on Specific Measures for Promoting Foreign Investment Growth(Mainland China)

September 2017

Opinions on Further Guidance and Regulation of the Direction of Outbound Investment(Mainland China)

September 2017

Regulation on the Supervision and Administration of Financing Guarantee Companies(Mainland China)
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