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Recent Amendments to Taiwan Laws Pertaining to Investments and Technical Collaborations in the PRC - Summary and Analysis

Taiwan - April 30 2021 Under the tide of globalization where highly customized skillful works becomes more prevalent, there are increasingly diverse applications and…

Susan Lo, Judy Lo

An Amendment to the Commodity Labeling Act Proposed by the MOEA

Taiwan - July 1 2020 In view of the rapid development of commerce and technology in recent years, the Ministry of Economic Affairs (the "MOEA") proposed a draft amendment…

Kelly Chiu, Judy Lo

Reformation of Issuance of Par Value Stocks

Taiwan - June 28 2019 The 2018 amendments to the Company Act regarding the issuance of stocks and par value stocks represents a significant reform for the capital…

The Ministry of Finance Promulgated the Regulations Governing the Application of PEM Rule

Taiwan - June 26 2017 To maintain fairness in taxation, Article 43-4 was added to the Income Tax Act ("ITA") in July 2016 whereby any foreign entity with a place of…

Josephine Peng

Three-tier Progressive Tax Structure is Introduced to Replace the Fixed Estate and Gift Tax Rate

Taiwan - June 26 2017 Amendments to the "Estate and Gift Tax Act" were passed by the Legislative Yuan on 25 April 2017 and promulgated by the President on May 10 of the…

Josephine Peng