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Law News (1985) Firm News (227)

July 2018

If a business operator sells bonded goods to overseas customers and obtain foreign exchange income during their storage in a bonded warehouse, a zero tax rate may apply to the business taxes (Taiwan)

July 2018

The membership shares of a credit cooperative do not meet the criteria for free circulation because they cannot be transferred freely; since this is not compatible with the nature of securities transactions, the Securities and Exchange Law and the Statute for Securities Transaction Taxes certainly do not apply (Taiwan)

July 2018

The Statute for Industrial Innovation was amended so that employee stock remuneration can be taxed at a lower rate (Taiwan)

July 2018

Regarding the circumstances where a foreign national who is employed has been absent from work and out of contact for three consecutive days, a circular was issued to interpret the handling principle that the employer shall notify the local competent authority, entry/exit authority, police authority and the Ministry of Labor in writing within three days (Taiwan)

July 2018

A divorce decision rendered by a court in mainland China but not recognized by a Taiwan court cannot become effective in Taiwan, and the marital relationship should lapse based on a final judgment rendered by a district court in Taiwan (Taiwan)

July 2018

Although an actor has been found guilty in a final court order due to illegal operation of futures consulting and management business, it still cannot be concluded directly that the investors' rights are undermined (Taiwan)

July 2018

Amendments to the Regulations Governing Implementation of the Internal Control and Auditing Systems of Insurance Enterprises (Taiwan)

July 2018

If a venture capital subsidiary or venture capital management consulting subsidiary of a securities investment trust enterprise intends to serve as a general partner of a private equity fund or venture capital enterprise, an approval shall be obtained from the Financial Supervisory Commission in advance (Taiwan)

July 2018

A concerted action should be preconditioned by its ability to affect market functions with respect to production, trade in goods or service provision; and whether it has reached the extent of affecting market functions should be generally determined by the criteria of quality and quantity (Taiwan)

July 2018

For matters which may be resolved in a shareholders' meeting, if the board of directors is requested by shareholders to call a meeting but fails to do so, and such proposal has been submitted to the competent authority, which reviews the submission and grants an approval that allows the shareholders to call the meeting on their own, such matters can be resolved in such shareholders' meeting (Taiwan)
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