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Law News
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April 2018

When handling an administrative enforcement case, if the enforcer can no longer identify the whereabouts of the obligor by other means, it may be deemed necessary, to the extent that the principle of proportionality is observed, to collect information such as the contact address and telephone number provided to a medical institution by the obligor when medical attention was sought (Taiwan)

April 2018

If a profit-seekingenterprise sells or falsely issues invoices to others as proof of purchase and fails to presentdocumentary evidence that substantiates the amount of income, a tax agency that cannot find data about the gains may assess the amount of income based on the behavior of issuing false invoices (Taiwan)

April 2018

Computer programs are works consisting of a combination of instructions which cause computer hardwire to directly or indirectly produce specific results; the ultimate objectives or functions of suchworks are ideas and thus fall beyond the scope of copyright protection (Taiwan)

April 2018

Copyright protects the objective forms of expression of works rather than the ideas conveyed by the works (Taiwan)

April 2018

If employees raise twin (multiple birth) children, they may still apply for leave without pay even if their spouses are not employed (Taiwan)

April 2018

In case two foreign companies engage in mergers and acquisitions overseas, the remainder of the labor pension reserve of their two branch offices in Taiwan may be transferred to the surviving or new company pursuant to the agreement between the new and old employers after payment is made out of the pension reserve to employees who are not retained (Taiwan)

April 2018

With respect employees transferred between different affiliated enterprises, the Ministry of Labor provided an explanation concerning the years in service of the employees holding positions in different business entities which are incorporated pursuant to preferential retirement rules formulated by a business entity as well as the utilization of a labor pension reserve to pay pension (Taiwan)

April 2018

The Ministry of Labor promulgated the Application Scope of the Proviso in Article 34, Paragraph 2 of the Labor Standards Act (Taiwan)

April 2018

April 2018
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