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October 2019

Whether an offense is established or a criminal penalty should be exempt should be determined based on civil-law relations; and in a civil case where a complaint has been filed, a criminal court has the discretionary right under the law to decide if the criminal trial will be stayed before the civil proceedings are concluded without been bound by any motion of a party, and it is not true that the criminal court that does not stay the trial would violate the law (Taiwan)

October 2019

For a foreign insurance company whose head office is not located in the ROC, interest and property transaction gains earned by its affiliates from their investment in the ROC are business profits generated in the ROC and should be regarded as income generated from sources in the ROC (Taiwan)

October 2019

The Standards for Correction, Rectification or Reporting within the Required Period are amended to specifically provide that the deadline for correcting air pollution violations should be determined on a case-by-case basis (Taiwan)

October 2019

An act of medical negligence is constituted only when there is a specific causal relationship between a medical treatment that violates medical custom and the results (Taiwan)

October 2019

Although an investor purchases a stock before a false financial report is released, still the investor may be injured for failure to sell the stock after the purchase due to misbelief in the financial report; and therefore, it is still inappropriate to draw a conclusion unfavorable to the investor on such basis (Taiwan)

October 2019

The requirement that a person who acquires a negotiable instrument in bad faith shall not enjoy any rights in the negotiable instrument under Article 14, Paragraph 1 of the Negotiable Instruments Law refers to the circumstance where the ownership of the negotiable instrument is originally obtained from a person without a disposal right; and the rights over the negotiable instrument may be enjoyed only if the negotiable instrument is assigned by a person with a legitimate disposal right (Taiwan)