In 2015, the  Investment Commission, Ministry of Economic Affairs determined that Alibaba’s Hong Kong subsidiary Taobao failed to apply for Investment Commission’s approval for investment in Taiwan after it became a  China-invested company due to change of control, and ordered Taobao to pay a fine of NT$240,000, and to complete divestment within 6 months.  Taobao disagreed with the administrative order and commenced an administrative action.  On June 27, 2016, the Taipei High Administrative Court issued a judgment holding that the MOEA’s decision shall be revoked.  The Court found that the relevant laws only required that a company investing in Taiwan that is controlled by a mainland China person must apply for investment approval in the capacity of a China-invested company, but did not require a company that was originally registered as a foreign-invested (non-mainland China) company to apply for new approval in the capacity of a mainland-China invested company after a change of control.  Therefore, the penalties imposed on Taobao were revoked.  This case may still be appealed according to law.  (Tsar & Tsai successfully represented Taobao to obtain the favorable court judgment in this case.)