Categories

May 2019

If a party cannot substantiate the purposes of a cash withdrawal and the funding sources of his/her child's deposit, and that an agency findsthat the party converts the money withdrawn from his/her account into a certificate of deposit of his/her child in a short proximity of time, the agency has fulfilledthe burden of proof to substantiate the criteria for imposing gift taxes (Taiwan)

May 2019

If messages on a price comparison platform are hyperlinked to other operators' websites, the users should be able to learn about the sources of information with names and logos as differentiators; and, therefore, there is no deceptive act of active duping or passive concealment of important trading information (Taiwan)

May 2019

Whether a bank account provider commits an offense of aiding a fraud should be determined by considering the situation of a specific case based on strict evidentiary rules, and an indefinite intent to aid the commissioning of a fraud cannot be derived simply based on the experience of ordinary people (Taiwan)

May 2019

Although food labeling, promotions or advertisements are constitutionally protected for freedom of speech, still reasonable and appropriate restrictions may be imposed on food information for its material relevance to national health (Taiwan)

May 2019

Provisions of the Supreme People's Court on the Application of the Company Law of the People's Republic of China (5) (Mainland China)

May 2019

Measures for the Administration of the Foreign Exchange Business of Payment Institutions (Mainland China)