General Corporate Affairs

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February 2021

A company may exercise the right of disgorgement if directors fail to explain to the shareholders' meeting and obtain its approval of the material content of an act done for themselves or on behalf of another person engaged within the scope of the company's business. In case of any damage to the company in consequence of such act, the company may seek compensation in accordance with Article 544 of the Civil Code (Taiwan)

February 2021

Announcement of the Ministry of Finance and the State Taxation Administration on the Pre-tax Deduction of Advertising and Business Promotion Expenses (Mainland China)

December 2020

Announcement of the Ministry of Finance and the State Administration of Taxation on Clarifying the Policy for Value-added Tax Policy on Free Transfer of Shares and Others (Mainland China)

December 2020

If a shareholders' meeting has been objectively convened via a board resolution, and a resolution has been lawfully adopted, this resolution is then not absolutely invalid or non-existent; and even if the resolution to convene the meeting is defective, this would only give rise to the issue of filing a complaint with the court to revoke this resolution (Taiwan)

October 2020

The prohibition against dual representatives under Article 223 of the Company Act is not a compulsory requirement (Taiwan)

October 2020

The Deed Tax Law of the People's Republic of China (Mainland China)

September 2020

If the company registration authority subsequently finds that the original approval is illegal for inconformity with the factual state, the relevant disposition may be canceled (Taiwan)

September 2020

Circular of the General Office of the Ministry of Commerce and the General Office of the General Administration on Market Regulations to Further Improve the Foreign Investment Information Reporting System and Ex Post Supervision (Mainland China)

August 2020

When a shareholder of a company limited by shares transfers his/her capital contribution out of a relationship involving no compensation, another shareholder that exercises a pre-emptive right shall not assert that the transfer should be received without compensation (Taiwan)

April 2020

A controlling company shall be held liable if it that directly or indirectly causes its affiliated company to operate in manners not consistent with normal business practice or resulting in other disadvantages without providing proper compensation to an extent that results in damage to the affiliated company (Taiwan)
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