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February 2019

In case of an entity's continued engagement of specific economic activities for profit-seeking purposes, the entity is still regarded as a profit-seeking enterprise and shall be taxed for its income even though no business registration has been sought (Taiwan)

February 2019

The Legislative Yuan passed the renaming of the Toxic Chemical Substances Control as Act to the “Toxic and Publicly Concerning Chemical Substances Control Act” and the amendment of all provisions therein by three readings (Taiwan)

February 2019

Other Matters of Performance Guarantee Which Shall and Shall Not Be Specified in Cram School Service Contract of Short-term Cram Schools are announced (Taiwan)

February 2019

For any dispute which arises from lawful users who do not apply for the inheritance registration of lands or building improvements, and which pertains to the pre-emptive right exercised pursuant to the first part of Article 73-1, Paragraph 3 of the Land Act with respect to an open auction conducted by the National Property Administration or any of its affiliated agencies, the lawsuit shall be tried by a general court (Taiwan)

February 2019

The FSC's directives to expand the scope of installation of independent directors and an audit committee (Taiwan)

February 2019

Interpretation on provisions relating to the other matters stipulated by the competent authority under Article 5, Subparagraph 3 of the Securities and Exchange Act Enforcement Rules (Taiwan)

February 2019

In case of any dispute over the type of labor contract, a determination should be made based on the main performance obligation under the contract and its actual performance status as well as the characteristics of the type it constitutes without being constrained by the name of the contract used by the parties (Taiwan)

February 2019

If citizens are dissatisfied with a rejection decision of the National Property Administration on their application filed in accordance with the National Property Law for the transfer or purchase of real estate which is state-owned but not for public use, they should seek a remedy through administrative action, which should be heard by an administrative court (Taiwan)

February 2019

Interpretation on relevant requirements for the exemption of consolidated income taxes on gains obtained by victims in fraud cases in which final criminal decisions have been rendered by courts (Taiwan)

February 2019

Ancestral worship associations are traditionally established by two different methods, namely, inheritance split arrangements and contractual arrangements; and the court should clarify the method by which an ancestral worship association is established and should properly exercise its elucidation right, or the litigation procedure would be materially defective (Taiwan)
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