Derrick Yang
Lee and Li Attorneys at Law
Articles
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…
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…
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…
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…
