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LTP Special Column (259)
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April 2019
If the share price of a publicly offered company falls after false financial report information is disclosed, the investors will sustain losses due to share price depreciation, and this has nothing to do with whether the company actually has sustained any damage or if its financial reports are re-prepared (Taiwan)
April 2019
For parents who raise two children less than three years old at the same time, the father and mother may take parental leave concurrently (Taiwan)
April 2019
Since the bonus for unused vacation paid by an employer for special leave based on a worker's salary is by nature a salary for extended work hours, it should be included as an item for reported insured salary for labor insurance (Taiwan)
April 2019
Whether the death of a worker is triggered by the employer's long-term extension of the work hours of the worker and requirement that the employee should act as an employee and a dispatched worker at the same time in order to evade the daily and weekly work hour limit is an important offensive or defensive method and should be investigated and considered (Taiwan)
April 2019
Interpretation on relevant requirements for the exemption of business taxes on revenues generated by schools from industry-academic cooperation (Taiwan)
April 2019
The Judicial Yuan's interpretation on application to the court for a certificate after the end of litigation or a ruling granting the registration of the fact of pending litigation is finally reversed or set aside (Taiwan)
April 2019
A material defect in the first instance litigation procedure shall mean that there is a causal relationship between the violation of the litigation procedure and the contents of a court decision or that since the litigation procedure violates relevant requirements, it is not appropriate to serve as the basis for second instance's arguments and the trial level system is maintained. In such situation, a second instance may reverse the judgement of a first instance and remand the case. (Taiwan)
April 2019
The notes set forth in the requirements for notarized wills and dictated wills may be computer typed or prepared by an automated machine (Taiwan)
April 2019
If employees habitually store drawings created in the course of their work in their personal hard drives, even though some of the files are saved backed to the company's computers and defective files are deleted in the course of design, it is hard to identify that employees have the subjective criminal intent to destroy the computer electromagnetic records of others without valid reasons (Taiwan)
April 2019
The Regulations for Controlling the Use of Non-urban Lands were amended to ease the restrictions on the installation of photovoltaic facilities on recreational lands (Taiwan)
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