Activities

--2018--

  1. 【Speech】Sue Su of Lexcel Partners was invited to deliver a speech on the topic of "Legal Issues in Respect of Cross Border Mergers and Acquisitions” on 2 November 2018, at the class “Technology and Law” of the EMBA program of National Tsing Hua University.
  2. 【Speech】Echo Yeh, Stacy Lo and Jack Tai delivered a speech on the subject "Amendment to the Company Act" on September 17, 2018.
  3. 【Speech】Stacy Lo and Jeffrey Liu are invited by Securities and Futures Institute to deliver a speech on the subject of "The Impact of MiFID II on Asset Management Industry" on September 12, 2018.
  4. 【Speech】Kang-Shen Liu, Chenchi Wang and Naiju Kuan delivered a speech on the subject "Matrimonial Property Regimes" on September 6, 2018.
  5. 【Public Participation】The 2018 Lexcel Scholarship and Financial Aid for Students is open for application from October 1 to October 31.  Applications are available for qualified law students of collage and graduate school which shall be postmarked by the deadline.  The regulations and application form are available at:(Click)
  6. 【Speech】Echo Yeh, David Tsai and Aaron Lai were invited by the client on August 30, 2018 to deliver a speech on the subject "Recent Regulatory Changes in Taiwan".
  7. 【Speech】Stacy Lo and Aaron Lai delivered a speech on the subject "Amendment to the Company Act" on August 28, 2018.
  8. 【Speech】Stacy Lo and Angela Lin delivered a speech on the subject "Amendment to the Company Act" on August 22, 2018.
  9. 【Speech】Mike Lu was invited by the HKIFA to deliver a speech on the subject of "The Latest Development of Financial Market in Taiwan and Regulatory Update " on May 16, 2018.
  10. 【Speech】Chenchi Wang was invited by the Taichung Bar Association to share his experience in handling the RCA case and lead the group discussion for the law camp composed of Department of Law, Chung-Cheng University, Department of Financial and Economic Law, Feng Chia University, Department of Law, Chung Hsing University and Graduate School of Science and Technology Law, National Yunlin University of Science and Technology on May 5, 2018.
  11. 【Publication】Mike Lu published the article of "Searching Direction for Amendment to Company Act" on Ettoday.
  12. 【Speech】Mike Lu and Caitlyn Kao delivered a speech on the subject "Business Scope of Asset Management Enterprises and Practice" on April 23, 2018.
  13. 【Speech】Mike Lu and Angela Chang delivered a speech on the subject of "Introduction of Regulations on Financial Service Enterprise and Practice" on April 10, 2018.
  14. 【Speech】David Tsai delivered a speech on the subject of "Corresponding to Personal Information Protection Act" and "Gender Equality and Prevention from Sex Harassment" on March 21, 2018.
  15. 【Speech】Mike Lu chaired at the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, on March 17, 2018, which invited Ms. S.W. Hu, Vice Professor of the Law School of National Taiwan University, to deliver a speech on the subject of  "Regulations and Analysis on Legal Issues of Special Committee, Auditing Committee, and Review Committee for M&A".
  16. 【Speech】Sue Su, Echo Yeh and Mike Lu delivered a speech on the subject of "Case Study on Hostile Takeover" on February 27, 2018.
  17. 【Speech】Shih-Jung Lee delivered a speech on the subject of "Research and Practice on Compulsory Enforcement" on February 13, 2018.
  18. 【Speech】Echo Yeh, Mike Lu and Stacy Lo delivered a speech on the subject of "Draft Amendments to Company Act" on January 26, 2018.
  19. 【Speech】Mike Lu will chair at the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, on January 13, 2018, together with Labor Law Committee, which invited Dr. Lin, Kuo-Chuan, Dr. Liu, L.Y., Professor of the Law School of National Chengchi University, and Dr. Lin, Geng-Schenq, Dean and Professor of the Law School of Tunghai University, to deliver a speech on the subject of "Trends of Corporate Governance and Coordination of Labor Relationship Conflicts."

--2017--

  1. 【Public Participation】Lexcel partners hereby announces the winners of the award of the 2017 scholarship. Additional Subsidy Award is provided, (NT$6,000 per person) this year.
  2. 【Public Participation】The 2017 Lexcel Scholarship and Financial Aid for Students is open for application from October 1 to October 31. Applications are available for qualified law students of collage and graduate school which shall be postmarked by the deadline. The regulations and application form are available at:(Click)
  3. 【Speech】Sue Su of Lexcel Partners was invited to deliver a speech on the topic of “Strategy Alliance of Joint Venture, and Mergers and Acquisitions” on 27 October, 2016, for the “Technology and Law” seminar held by the EMBA program of National Tsing Hua University.
  4. 【Speech】David Tsai and Zachary Peng of Lexcel Partners were invited by the Taiwan Insurance Institute to deliver a speech on the topic of "Legal Liabilities Occurred from Dishonesty of Insurance Practitioners" on 19 October 2017.
  5. 【Speech】Shih-Jung Lee and Mark Chen of Lexcel Partners were invited by the Agricultural Bank of Taiwan to deliver a speech on the topic of "Laws, Regulations and Practice of Money Laundering Prevention and Control" on 4 September 2017.
  6. 【Speech】Mike Lu of Lexcel Partners was invited to deliver a speech on the topic of case study on mergers and acquisitions and amendments to the Company Act on 7 June 2017 for the course of "Laws of Mergers and Acquisitions" at School of Law, Shih Hsin University.
  7. 【Speech】Mike Lu of Lexcel Partners hosted the Corporate Governance and Mergers and Acquisitions Committee of Taipei Bar Association on 3 June 2017 and invited Ms. Li Mei, Head of the Department of Commerce, Ministry of Economic Affairs, to give a speech on "Analysis and Study of Amendments to Company Act."
  8. 【Speech】Echo Yeh and Mike Lu of Lexcel Partners delivered a speech on the topic of " Analysis and Study of Amendments to Company Act" for an onsite training of a client of Lexcel Partners on 1 June 2017.
  9. 【Public Participation】David Tsai of Lexcel Partners serves as a supervisor in the 28th Board of Supervisors of Taipei Bar Association.
  10. 【Speech】David Tsai and Chenchi Wang of Lexcel Partners were invited by the Taiwan Insurance Institute to deliver a speech on the topic of "Tendency and Types of Emerging Financial Crimes" on 26 May 2017.
  11. 【Speech】Stacy Lo of Lexcel Partners was invited by the Taiwan Insurance Institute to deliver a speech on "International Regulatory Laws and Standards" on 24 May 2017.
  12. 【Speech】Mike Lu of Lexcel Partners hosted the Corporate Governance and Mergers and Acquisitions Committee of Taipei Bar Association on April 8, 2017 which invited Mr. Kuan-Chun Chang of College of Law at NCCU (also the general manager of the Financial Ombudsman Institution) to give a speech on "Introduction to and Study of the Financial Consumer Protection Act and the Ombudsman Procedure."
  13. 【Public Participation】Mike Lu of Lexcel Partners was invited to attend the public hearing for amendments to Company Act at the Legislative Yuan on 31 March 2017 and make a report of legislation opinions.
  14. 【Speech】Lawrence Liu, Chairperson of CDIB Venture Capital Corporation, was invited to deliver a speech on the topic of "Fortress America" for Lexcel Partners on 30 March 2017, which has been highly appreciated by the colleagues of Lexcel Partners.
  15. 【Speech】David Tsai was invited to deliver a speech on the topic of "Recent Amendments to Labor-Relevant Laws and Regulations (including One Fixed Day Off and One Flexible Rest Day) for Taipei Uptown Rotary Association.
  16. 【Speech】David Tsai is invited to deliver a speech on the topic of "Recent Amendments to Labor-Relevant Laws and Regulations (including One Fixed Day Off and One Flexible Rest Day) for Taipei Bao-an Rotary Association.
  17. 【Speech】Susan Chen of Lexcel Partners was invited to deliver a speech on the topic of "Fair Dealing Policy for Financial Industry" for an onsite training of a client of Lexcel Partners on 13 February 2017.
  18. 【Publication】Mike Lu and Allen Lai of Lexcel Partners published an article of "The Perspective of Current Situation and Concern of of Anti-money Laundering System by Taiwan Lawyers" in the Dissent Journal, Vol. 32, 2017.
  19. 【Speech】Mark Chen of Lexcel Partners was invited by the Youth Career Development Association to deliver a speech on the topic of "Introduction to Labor and Health Insurance and Labor Standards Act for Entrepreneurs" on 10 January 2017.

--2016--

  1. 【Public Participation】Lexcel partners hereby the winners of the award of the 2016 scholarship.
  2. 【Speech】Mike Lu and David Tsai of Lexcel Partners were invited by the National Taipei University to deliver a speech on November 29 and December 6 respectively on the "Case Study in Corporate Mergers and Acquisitions" for the "Seminar of Cases and Procedure of Corporate Mergers and Acquisitions".
  3. 【Speech】Sue Su of Lexcel Partners was invited to deliver a speech on the topic of “Strategy Alliance of Joint Venture, and Mergers and Acquisitions” on 14 October, 2016, for the “Technology and Law” seminar held by the EMBA program of National Tsing Hua University.
  4. 【Public Participation】Lexcel Partners sponsors the of ASIFMA (Asia Securities Industry & Financial Markets Association) Annual Conference 2016 held in Singapore on November 17, 2016.
  5. 【Public Participation】Lexcel Partners sponsored Graduate Institute of Art History, National Taiwan University for the 2016 Seminars on Japanese Art.
  6. 【Public Participation】The 2016 Lexcel Scholarship and Financial Aid for Students is open for application from September 1 to October 15.  Applications are available for qualified law students of collage and graduate school which shall be postmarked by the deadline.  The regulations and application form are available at:(Click)
  7. 【Publication】“The present and future of the NGO governance” will be publish soon.
  8. 【Speech】Mike Lu of Lexcel Partners chaired the Corporate Governance and Mergers and Acquisitions Committee of Taipei Bar Association on August 4, 2016 which invites Mr. Chien-Chung Lin of Institute of Technology Law at NCTU to give a speech on “Legal Analysis of Tender Offer.”
  9. 【Publication】“Corporate Acquisitions and Mergers in Taiwan” has now been published (Authors: Mike Lu, Echo Yeh, Sue Su, Jolene Wang, Stacy Lo, Jeffrey Liu, Kang-shen Liu, David Tsai, Susan Chen, and Ethan Su). 
  10. 【Speech】Mike Lu of Lexcel Partners chaired the Corporate Governance and Mergers and Acquisitions Committee together with Financial Securities and Future Law committee of the Taipei Bar Association on May 28, 2016 to invite Dr. Liu, L.Y., Professor of the Law School of National Chengchi University to give a speech on the topic related Hostile Takeover.
  11. 【Speech】Mike Lu of Lexcel Partners chaired the Corporate Governance and Mergers and Acquisitions Committee of the Taipei Bar Association on April 30, 2016 and invite Dr. Shao, C.P., Professor of the Law School of National Taiwan University, to give a speech on the topic of "Legal Issues and Practical Disputes on Resolution of Shareholders' Meetings." 
  12. 【Speech】Mike Lu of Lexcel Partners was invited by the Law School of National Taiwan University on April 15, 2016 as a keynote speaker at the seminar for the project of "Legal Research of Strengthening Protection of Minority Shareholders".
  13. 【Public Participation】Mike Lu of Lexcel Partners was appointed by the Department of Commerce, MOEA as a committee member of the "2016 Commerce and Service Industry Momentum Enhancement Project".
  14. 【Speech】Mike Lu of Lexcel Partners chaired the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, on January 23, 2016 to invite Doctor Chu to give a speech on the topic of "Legal Analysis of Closely Held Corporation ".

--2015--

  1. 【Public Participation】Lexcel partners hereby the winners of the award of the 2015 scholarship.
  2. 【Speech】Mike Lu of Lexcel Partners was invited to give a speech on the topic of "Amendment to Enterprise Mergers and Acquisitions Act and Case Study" at Shih Hsin University on December 8, 2015.
  3. 【Public Participation】Chenchi Wang of Lexcel Partners participated in a pro-bono lawyer team led and organized by the Legal Aid Foundation, Taipei Branch, to represent former RCA's workers for seeking compensation for occupational damage against RCA and its parent companies.  The court of the first instance made a judgment in April, 2015 in favor of former RCA's workers and Mr. Wang was awarded as 2015 Outstanding Pro-Bono Lawyers by the Taiwan Bar Association.
  4. 【Speech】On July 8, 2015, David Tsai and Mark Chen of Lexcel Partners and counselor Jolene Wang made a presentation of the topics of shares subscription by employees, shares trust and reward schemes at the workshop "Reward Scheme for Director/Supervisor, Manager and Employee" held at Chinese National Federation of Industries.
  5. 【Speech】At a career workshop held by the Law School of National Taiwan University on May 26, 2015, Stacy Lo and Angela Chang of Lexcel Partners shared with students their experiences in the pursuit of a career in law.
  6. 【Speech】At a career workshop held by the Law School of National Taipei University on May 20, 2015, David Tsai and Fred Tseng of Lexcel Partners  shared with students their experiences in the pursuit of a career in law.
  7. 【Speech】On May 9, 2015, Mike Lu of Lexcel Partners chaired a training workshop for instructors on the topic of "Advanced Education for Directors and Supervisors of Companies Listed in the Taiwan Stock Exchange and GreTai Securities Market" held by the Corporate Governance and Business Mergers and Acquisition Committee, Securities and Futures Law Committee, and Commercial Law Committee of the Taipei Bar Association.
  8. 【Speech】On April 28 and May 4, 2015, David Tsai and Mark Chen of Lexcel Partners and counselor Jolene Wang gave two presentations on the topics of shares subscription by employees, shares trust and reward schemes at the workshop "Reward Scheme for Director/Supervisor, Manager and Employee" held at NanKang Biotech Incubation Center SMEA.
  9. 【Speech】On April 14, 2015, David Tsai and Mark Chen of Lexcel Partners made a presentation of the topics of shares subscription by employees, shares trust and reward schemes at the workshop "Reward Scheme for Director/Supervisor, Manager and Employee" held by the Allied Association for Science Park Industries.  Their speeches received enthusiastic response from the participating company representatives.
  10. 【Speech】Importers and Exporters Association of Taipei invited Sue Su, Kang-Shen Liu and Robin Huang of Lexcel Partners to lecture on "The Latest Fair Trade Act and Responses" on March 16, 2015. 
  11. 【New Book Publication】The book "Reward Scheme for Director/Supervisor, Manager and Employee" has published recently, the authors are David Tsai and Mark Chen.  This book can be purchased in various internet and physical bookstores including Angle Publishing Co., Ltd., Books.com Co., Ltd., San Min Book Co., Ltd., The Eslite Corporation, Chien Hong Publishing Co., Ltd., Tien Chiao Shih Books Co., Ltd. and Kinokuniya Bookstores of Taiwan Co., Ltd. etc.

--2014--

  1. 【Speech】Mike Lu of Lexcel Partners was invited to give a speech on the topic of "Case Study of Mergers and Acquisitions" at Shih Hsin University on December 9, 2014.
  2. 【Public Participation】Lexcel partners hereby announces the winners of the award of the 2014 scholarship:(I)Scholarship:1. Wan-Ting Huang 2. Mu-Ning Wang (II)Subsidy Award:1. Yuan-Chieh Chang 2. Jung-Yu Liu 3. Derek Tsai (III)Additional Subsidy Award:1. Qiao-Yin Teng 2. Rui-Ting Chen 3.Mei-Hui Chou
  3. 【Speech】David Tsai of Lexcel Partners was invited by the Law School of Soochow University on December 3, 2014 to speak on the topic of the career arrangement planning of law school students.
  4. 【Publication】Richard Hsu’s co-authored article “The Advantages of Japanese Companies’ IPO in Taiwan” was accepted by and published on the November 2014 issue of “The Lawyers”
  5. 【Public Participation】Lexcel Partners participate in the Sponsorship for the 2014 public senior high school first semester poverty scholarship held by Twilight Elite Development Association R.O.C.("Twilight"). Twilight is an association provides miscellaneous subsidies to senior high school students from disadvantaged families. For more information of Twilight, please refer to the following website: http://www.twilight.org.tw/
  6. 【Speech】David Tsai of Lexcel Partners was invited by the Taiwan Association of University Professors ("TAUP") on October 25, 2014 to attend the seminar to discuss the prosecutor image from Japanese drama "HERO"
  7. 【Speech】Mike Lu of Lexcel Partners chaired the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, on November 8, 2014 to invite Mr. Yu, R.D., Director General of Department of Commerce of the Ministry of Economic Affairs to give a speech on the topic of "Analysis of Draft Limited Partners Act."
  8. 【Public Participation】Lexcel Partners herby announces the award of the 2014 modern poetry contest (the recipients' order with the same ranking is determined according to the number of strokes in the traditional characters of their names in Chinese ):First prize: prize not awarded. Second prize: How could it be called safe period without loyalty (by Yi-Syuan Bai, National Chi Nan University)/ A burning cigarette (by Zhu-Rong Wu, Providence University). Third prize: The Nile has ever flowed from east to west (by Cheng-Yi Lin, National Taipei University). Honorable mention: Understanding afternoon (by Sheng-Chih Zhu, National Taiwan Normal University) / Rope (by Yu-Lan Chen, National Taipei University of Education) / Monster (by Ting-Yu Liu, National Taiwan Normal University). Lexcel partners will contact the recipients respectively and arrange award ceremony.
  9. 【Speech】Stacy Lo of Lexcel Partners was invited by Chinese Taipei APEC Study Center to provide a speech of "Current use of local and offshore documents in judicial practice – comments on the possible law amendment for adopting Hague Apostille Convention" in the seminar of "International practice of Hague Apostille Convention and the response of Taiwan" held on June 28, 2014.
  10. 【Speech】Mike Lu of Lexcel Partners chaired at the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, on June 21, 2014, which invited Mr. Yu, R.D., Director General of Department of Commerce of the Ministry of Economic Affairs to give a speech on the topic of "Analysis of Draft Amendment to the Company Act."
  11. 【Speech】Jeffrey Liu, the partner of Lexcel Partners, was invited by the Asia Securities Industry & Financial Markets Association ("ASIFMA") to the 1st Annual Symposium on EU-Asia Relations in Financial Services held in Singapore during June 18, 2014 to June 20, 2014 to exchange opinions with attendees from Asia and Europe with respect to various topics such as extraterritoriality effects of EU derivatives regulations and coordination of asset management regulation in Asian countries.
  12. 【Public Participation】Members of Lawyers Training Program on first stage of the 22th phase have visited Lexcel partners on May 16, 2014 and May 21, 2014
  13. 【Public Participation】David Tsai of Lexcel Partners was re-elected by the Taipei Bar Association to act as the Deputy of Secretary General.
  14. 【Public Participation】Shih-Jung Lee of Lexcel Partners was elected to act as the director of Taipei Bar Association for the 27th term.
  15. 【Speech】Mike Lu of Lexcel Partners was invited to give a speech on the topic of "Case Study of Enterprises Mergers and Acquisitions" at the Law School of National Taipei Unuiversity.
  16. 【Speech】David Tsai of Lexcel Partners was invited by the National Taipei University on April 7, 2014 to provide a lecture of the topic "Analysis of the Labor Issues under the M&A Activities."
  17. 【Public Participation】Lexcel partners sponsors genesis social welfare foundation for the activity "the 24th Grand Banquet for the Disadvantaged—Annual Celebration for the Underprivileged, Vagrants, Solitary Elders and Single Mothers."

--2013--

  1. 【Public Participation】Lexcel partners hereby announces the winners of the award of the 2013 scholarship: (I)Scholarship:1. Chien-Chih Lu 2. Sonia YeaShou Chen (II)Subsidy Award:1. Chih-Chieh Chan 2. Pei-Yu Hsu 3. Huan-Sheng Lai
  2. 【Speech】The Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, chaired by Mike Lu of Lexcel Partners, held a series of seminars for "Senior Officials of Listed/GTSM Traded Companies" in conjunction with Corporate Organization Association.
  3. 【Speech】Mike Lu of Lexcel Partners chaired at the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, on March 8, 2014, which invited Mr. Yu, R.D., Director General of Department of Commerce of the Ministry of Economic Affairs to give a speech on the topic of "Case Study and Analysis of Draft Amendment to the Mergers and Acquisitions Act."
  4. 【Public Participation】As of September 2013, David Tsai, attorney at law and Derek Cheng, of Lexcel Partners were invited to provide relevant experience of litigation proceedings to the participant in  the "Moot Court" held by the Law School of  SooChow University. 
  5. 【Speech】Mike Lu of Lexcel Partners was invited to give a speech on the topic of "Case Study of Mergers and Acquisitions" at Shih Hsin University on November 29, 2013.
  6. 【Public Participation】Mike Lu, Stacy Lo and Angela Chang hosted the forum on the topic of "Forums of Jurists' Career Planning–Diverse Jurists' Images" in College of Law of Nation Taiwan University School on November 20, 2013
  7. 【Public Participation】David Tsai of Lexcel Partners was invited by Soochow University on November 19, 2013 for the seminar of the topic "Career Plan for the Law School Students."
  8. 【Speech】Mike Lu hosted the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, on July 20, 2013, in which the assistant professor of College of Law, Shih Hsin University, Dr. Charlotte Hu is invited to address a speech on the topic of "Recent Developments on the Corporate Governance Related Laws and Court Decisions."
  9. 【Speech】Mike Lu hosted the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, on June 22, 2013, in which the associate professor of College of Law, National Taiwan University, Dr. Ching-Ping Shao is invited to address a speech on the topic of "Interactions between the Company Law and the Securities and Futures Act - Examples from the Recent Court Decisions."
  10. 【Public Participation】Mike Lu, S.J. Lee and Jeffrey Liu of Lexcel Partners, attended the session with respect to "Forums of Jurists' Career Planning–Diverse Jurists' Images" held by the National Chengchi University on May 30, 2013. 
  11. 【Public Participation】Jeffrey Liu, the partner of Lexcel Partners, accompanied the Securities Investment Trust and Consulting Association to visit China Securities Regulatory Commission and State Administration of Foreign Exchange on April 17, 2013.
  12. 【Education and Training】Professor Jia-Ho Lin of Law School of NCCU was invited to give a speech on March 29, 2013 on the topic of "Analysis of labor laws/regulations related issue and amendment trend"
  13. 【Public Participation】Mike Lu, David Tsai and Joyce Chang will take part in the forum to held by National Taipei University on March 20, 2013 on the topic of "Serial Forums of Student Career – Dialogues between Typical and Atypical"
  14. 【Speech】Kang-shen Liu was invited by the Development Center for Biotechnology to address in a seminar dated on March 14, 2013 with the topic of "Enforcement Rules of the Personal Information Protection Act and How the Corporations to respond."
  15. 【Speech】Jeffery Liu was invited by the Financial Planning Association of Taiwan (FPAT) to address a speech on March 12, 2013 on the topic of " Enforcement of Personal Information Protection Act for the Financial Service Industry and Relevant Legal Liabilities."
  16. 【Public Participation】Lexcel partners hereby announces the award of the 2012 scholarship: A.Scholarship:(a)Tzu-Wei Lin (b)Li-Ling Chen B.Subsidy Award:(a)Agyness Jiang (b)Chan-Chil Chen (c)Shih-Ya Huang.
  17. 【Education and Training】Lexcel Partners invited professor Yu-Hsiung Lin on January 16, 2013 to give a speech on the topic of "System of Grand Court".
  18. 【Speech】David Tsai of Lexcel Partners was invited by the Taipei Bar Association to hold the seminar of Second Generation of National Health Insurance on January 11, 2013.
  19. 【Education and Training】Lexcel Partners invited professor Ming-Yan Shieh on January 8, 2013 to give a speech on the topic of "A Study and Analysis on Relevant Issues of the Amended Patent Act and Discussion on Relevant Issues of Taiwan Intellectual Property Right Regime".

--2012--

  1. 【Speech】Mike Lu was invited by the Association for Research and Development of Corporate Organization, Taiwan on November 29, 2012 as a participating speaker at the speech of "Forum of Best Practice of Corporate In-house Lagel Compliance and Corporate Secretary".
  2. 【Research Projects】Lexcel Partners was engaged by the STICA to do research and provide a research report of "Research for Sales of Taiwan Mutual Funds in China Market".
  3. 【Speech】Mike Lu will host the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, on November 24, 2012, which inviting associate professor Te-Fang Chu to give a speech on the topic of "The Latest Development of Insider Trading".
  4. 【Public Participation】Members of Lawyers Training Program on fourth stage of the 20th phase have visited Lexcel partners on October 18, 2012
  5. 【Speech】Mike Lu hosted the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, on October 13, 2012 which invites professor Jen-Guang Lin to give a speech on the topic of "Changing to Corporate Governance – Renovation after global financial turmoil".
  6. 【Public Participation】Members of Lawyers Training Program on third stage of the 20th phase have visited Lexcel partners on July 12, 2012
  7. 【Speech】Mike Lu and Jeffery Liu were invited by the Securities and Futures Bureau of Financial Supervisory and Commission, R.O.C on August 16, 2012 to give a speech on the topic of "Influence of Foreign Account Tax Compliance Act (FATCA) on Asset Management Industry".
  8. 【Speech】Mike Lu was invited by the Taipei Bar Association on August 4, 2012 as a participating speaker at a speech on the topic of "Difficulties and Unfairness Treatment Faced by Lawyers Being Administrators, Liquidators, and Others".
  9. 【Speech】Mike Lu, Jeffery Liu and Sammi Lai were invited by the Securities Investment Trust and & Consulting Association of the R.O.C. on July 24, 2012 to give a speech on the topic of "Way to deal with the Personal Data Protection Law (PDPA) Enforcement Rules by Financial Industries".
  10. 【Public Participation】Members of Lawyers Training Program on second stage of the 20th phase have visited Lexcel partners on July 12, 2012
  11. 【Public Participation】Members of Lawyers Training Program on first stage of the 20th phase have visited Lexcel partners on June 5, 2012
  12. 【Public Participation】David Tsai was appointed as the Deputy Secretary General of the Taipei Bar Association.

--2011--

  1. 【Public Participation】Lexcel partners hereby announces the winners of the award of the 2011 scholarship: (I) Scholarship: Yu-Lan Chen (II)Subsidy Award:1. Ya-Hsiu Lin 2. Lin-Gen Fang 3. Jhih-Yu Li.
  2. 【Speech】Mike Lu hosted the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, on April 7, 2012, in which the associate professor of College of Law, National Chengchi University, Dr. Kuo-Chuan Lin is invited to address a speech on the topic of " Analysis of Financial Consumer Protection Act."
  3. 【Public Participation】David Tsai of Lexcel Partners was appointed as the Taipei Bar Association to act as the Deputy of Secretary General.
  4. 【Speech】Kang-Shen Liu and Echo Yeh were invited by the Taiwan Security Association to give a speech on the topic of "Personal Data Protection Act (PDPA) and the Enforcement Rules".
  5. 【Public Participation】Mike Lu was appointed as the Committee Chairperson of the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, 
  6. 【Public Participation】Shih-Jung Lee was appointed as the Secretary General of the Taipei Bar Association.

--2010--

  1. 【Public Participation】Mike Lu and S.J. Lee of Lexcel Partners, together with other representative members of the Taipei Bar Association to visit Beijing Arbitration Commission on December 2, 2010.

Lexgroup Newsletter from Lexcel Partners(Issue No. 271)
2017-05-16    
Criminal Procedure
 
1.     Amendments to the Code of Criminal Procedure and Enforcement Rules of the Code of Criminal Procedure
 
In order to enforce the protection of the rights of defendants and their counsel to access file information from detention procedures under investigation as state in Interpretation No. 737, under which the relevant provisions of the Code of Criminal Procedure shall be amended within one (1) year of the publication of the Interpretation, the Legislative Yuan passed through the three-reading process the amendments to the Code on April 21, 2017. The key points are below:
 
(1) Article 31-3 extends the mandatory defense system to the procedures of detention applied for by the prosecutor, extension of detention, court review for the defendant under detention, and remedy procedures of the above.  However, when the appointed defense attorney cannot arrive in the court within 4 hours and the defendant requests a hearing, the preceding regulation shall not apply.  Article 7-10 of Enforcement Rules of the Code of Criminal Procedure specifically provides that it will be enacted on January 1, 2017.
 
(2) Article 33-1 provides that the defense attorney in general has full rights to review evidence in detention proceedings, which would be equivalent to those in the trial  proceedings. A defendant without a defense attorney has the appropriate right to access the information.  However, the information held or acquired through review, copy or record by counsel shall not be disclosed, published or used for improper purposes.
 
(3) Paragraph 2 of Article 93 provides that where the evidence concerns damaging investigation purposes or damaging others' lives or bodies, it is improper to disclose it directly.  However, evidence forbidden to be accessed by a defendant and his/her defense attorney shall not be used as the basis for the detention review.
 
(4) Paragraph 5 of Article 93 provides the criteria of interrogation at night when the court receives a prosecutor's application for a detention review under investigation.
 
Reported by:David Tsai / Angela Chang
 
Taxation
 
2.     Regulations Governing Collection of Business Tax on Cross-Border Electronic Service
 
On April 24, 2017, the Ministry of Finance announced the Regulations Governing Collection of Business Tax on Cross-Border Electronic Service, which took effect on May 1, 2017.  We summarize the key points below:
 
(1)"Electronic service" refers to (i) the service downloaded onto computer devices or mobile devices for use via internet or other electronic transmission methods; (ii) the service used on the internet or by other electronic transmission methods without being downloaded, including online games, commercials, videos, etc.; or (iii) other service provided via internet or other electronic transmission methods for use, such as the service provided via the internet platform of foreign e-commerce entities but used in a real location.
 
(2)An "individual in Taiwan" refers to (i) where the purchased service is not used in a real location, individuals who have domiciles in Taiwan or whose location is found in Taiwan through the information of the transaction; or (ii) where the purchased service is used in a real location in Taiwan, the individuals who make the purchase.
 
(3)The Regulations provides the procedures to conduct tax registration and report tax payments.  In case of any foreign e-commerce enterprise providing electronic services to individuals in Taiwan with annual sales exceeding NTD 480,000 (around USD16,000), such enterprises shall apply for tax registration.
 
Reported by:Stacy Lo / Peter Huang
 
3.     Amendment to the Standards for Reduction or Exemption from Penalties for Tax Violation
 
The Minister of Finance announced the amendment to the "Standards for Reduction or Exemption from Penalties for Tax Violation" on April 21, 2017.  Tax evasion cases under Article 51 of the Value-added and Non-value-added Business Tax Act of which the amount of tax evasion is NT$2,000 or below in each payment term, or the amount of tax evasion of imported goods levied by the custom is NT$5,000 or below, shall be exempted from penalties.
 
Reported by:Stacy Lo / Peter Huang
 
4.     Amendment to the Income Basic Tax Act
 
The Legislative Yuan passed three readings of the amendments to the Income Basic Tax Act on April 21, 2017, to establish the anti-avoidance systems for Controlled Foreign Companies (CFC) held by individuals.
 
According to the amended Act, if an offshore profit-seeking enterprise established by a Taiwan individual is deemed a CFC, the earnings derived from the investment in such CFC shall be included in the foreign income in proportion to his/her shareholding for the determination of the basic aggregate income and alternative minimum tax, even if the dividends or earnings have not been distributed. 
 
This amendment will be enforced concurrently with an CFC held by profit-seeking enterprise and will not be enforced until the tax treaty between Taiwan and China becomes effective, exchange of tax account information among the signatories of the Common Reporting and Due Diligence Standard (CRS) have been implemented, and the relevant regulations have been promulgated and well promoted.  The date of enforcement will be further determined by the Executive Yuan.  We summarize the new amendments below:
 
(1) An offshore company shall be deemed a CFC held by the Taiwan individual if (i) he/she together with his/her related persons, directly or indirectly hold 50% or more shareholding or capital in, or have significant influence on an offshore entity, and (ii) the income tax rate applied in the jurisdiction where the offshore company established is lower than 70% of the income tax rate applicable to the Taiwan profit-seeking enterprise (i.e., 11.9%), or only shared income will be taxed in such jurisdictions.  The individual or he/she together with his/her spouse and relatives within two degrees of kinship thereof holds 10% or more shareholding or capital in a CFC shall be subject to the taxation requirement for CFCs.
 
(2) An exemption will apply if the CFC has effective operations or the earnings of the CFC in the then-current year are below a certain baseline.  Said baseline will be further determined by the Ministry of Finance.
 
(3) Earnings and dividends of the CFC, even though not distributed, shall be included in the foreign income of the Taiwan individual in proportion to his/her shareholding ratio.  The foreign income less than NT$1 million will not be included in the basic aggregate income.  Afterwards, when dividends are actually distributed, an equal amount will not be included in foreign income.
 
Reported by:Stacy Lo / Peter Huang
 
5.     Amendments to the Tobacco and Alcohol Tax Act
 
On April 21, 2017, the Legislative Yuan passed three readings of the amendments to the Tobacco and Alcohol Tax Act.  The key amendment is to raise the tobacco tax from current NT$590 to NT$1,590 per 1,000 sticks of cigarettes or per kilogram of tobacco products.  The additional tobacco tax income collected after this increase will aid long-term care services.
 
Reported by:Kangshen Liu / Chenchi Wang
 
6.     Amendment to the Estate and Gift Tax Act
 
The Legislative Yuan three readings of the amendment to the "Estate and Gift Tax Act" on April 25, 2017.  The tax rate will be adjusted from 10% flat to 3 tax brackets (10%, 15% and 20%) respectively, and the additional tax income will be the source of funding for long-term care services.
 
Reported by:Stacy Lo / Peter Huang
 
Medical Care Act
 
7.     Amendments to the Medical Care Act
 
On April 21, 2017, the Legislative Yuan passed the amendments to partial articles of the Medical Care Act.  It adds that no person shall hinder medical care practices by means of public insult.  The violator would be fined by NT$30,000 to NT$50,000.  Additionally, it adds that anyone who hinder medical personnel or emergency medical aid personnel from carrying out medical care or aid practices by means of intimidation or other illegal methods is subject to imprisonment for no more than 3 years, and may additionally be fined by no more than NT$300,000.
 
Reported by:Jolene Wang / Chenchi Wang
 
Labor
 
8.     Draft Amendment to "Qualifications and Criteria Standards for Foreigners Undertaking the Jobs Specified under Items 1-6, Paragraph 1, Article 46 of the Employment Service Act"
 
On, April 11, 2017, the Ministry of Labor pre-announced the draft amendment to the “Qualifications and Criteria Standards for Foreigners Undertaking the Jobs Specified under Items 1-6, Paragraph 1, Article 46 of the Employment Service Act”.  The draft amendment provides that foreign spouses who stay in Taiwan with foreign professional persons may engage in part-time specialized or technical work or in part-time managerial work for enterprises invested in or established by overseas Chinese or foreigners.  In addition, athlete work, artistic/entertainment work, and work places for hiring foreigners to engage in artistic/entertainment work may be exempted from providing prescribed certificate documents where they are approved in an ad hoc manner by the central competent authority in consultation with other concerned central competent authorities.
 
Reported by:David Tsai / Zachary Peng
 
Long-Term Care
 
9.     Draft of the Enforcement Rules of the Long-Term Care Services Act
 
On April 21, 2017, the Ministry of Health and Welfare preannounced draft Enforcement Rules of the Long-Term Care Services Act, which substantiates the Long-Term Care Services Act, including the items to be stated in physician's opinions on long-term care services and the definitions of "daily care", "family care", "temporary accommodation services" and "public long-term care institutions", etc.
 
Reported by:Kangshen Liu / Mark Chen
 
Limited Partnership Act
 
10. Draft Enactment of the Specified Amount Provided under Paragraph 3, Article 27 of the Limited Partnership Act
 
The Ministry of Economic Affairs ("MOEA") announced the draft rule under Paragraph 3, Article 27 of the Limited Partnership Act that annual financial statements of a limited partnership whose total capital amount reaches NT$30 million (around US$1 million) shall be audited by a CPA before submission to partners for recognition.
 
Reported by:Mike Lu / Angela Lin
 
Corporate
 
11. Draft Amendments to the ''Regulations Governing the Discharge of Duties by Audit Committee of Public Companies'', the ''Regulations Governing Procedure for Board of Directors Meetings of Public Companies'' and the ''Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies''
 
The Financial Supervisory Commission ("FSC") issued a ruling to announce draft amendments to the above regulations.  We summarized the key point below:
 
(1)    At least one independent director must attend in person the board meeting of public companies that assign independent directors.  All independent directors shall attend the board meetings containing proposals which must be approved by the board;
 
(2)    A public company shall record on audio or videotape the entire proceedings of a meeting of the audit committee, and preserve the recordings for at least five years. In the case of litigation in relation to a resolution, such record shall be preserved until the litigation is concluded;
 
(3)    A public company shall announce publicly the reasons why they nominate a candidate who has already served as independent director for three successive terms along with the public notice for the result on the review of nominees.  The public company shall also explain such reasons to their shareholders during the election at the shareholders' meeting; and
 
(4)    The members of review committees for public tender offers and special committees for mergers and acquisitions will not be subject to the restrictions set out in Subparagraph 7, Paragraph 1, Article 3 of the Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies and may act as independent directors.
 
Reported by:Mike Lu / Caitlyn Kao
 
12. Ruling about Required Documents for Capital Reduction
 
On April 5, 2017, the MOEA issued a ruling (with Ref No. Chin-shang-Zi-10602407510) to announce that though the capital reduction in accordance with Article 28-2 of Securities and Exchange Act is exempted from certification by a CPA, it is still required that companies provide a statement of change of capital on the record date along with the application to facilitate the review work.
 
Reported by:Jeffrey Liu / Allen Lai
 
Insurance Act
 
13. Draft amendment to the Regulations Governing Derivatives Transactions Conducted by Insurance Companies
 
The FSC announced the draft amendment to the "Regulations Governing Derivatives Transactions Conducted by Insurance Companies" on April 18, 2017.  We summarize the key points below:
 
(1)    The investment strategy for insurance companies to invest in structured products shall be included in the transaction principles and policies of the internal procedures for derivatives transactions.
 
(2)    Insurance companies shall at minimum review investment positions in structured products on a monthly basis and evaluate whether the performance is in line with the preset transaction strategies and whether the risk exposure may undermine the financial soundness of the company's performance.
 
(3)    Since insurance companies' internal audit reports shall be reported or may be exempted from reporting to the competent authority according to the “Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises”, the requirement that the internal audit report regarding derivatives transactions conducted by insurance companies shall be filed with the competent authority for reference is canceled.
 
Reported by:Stacy Lo / Angela Lin
 
Securities Firms
 
14. Expansion of Scope of Orders on Trading Foreign ETFs by a Non-professional Investor.
 
On April 19, 2017, the FSC issued an updated ruling (with Ref No. Chin-Guan-Zheng-Quan-Zi-1060003019).  According to the ruling, securities firms are permitted to accept non-professional investors' order to trade all kinds of ETF, provided that for non-professional investors who intends to trade leveraged or short ETFs (for which the leverage shall not exceed two (2) times and the inverse shall not exceed one (1) time), they must meet specified qualification conditions.
 
Reported by:Jeffrey Liu / Edison Tang
 
Intellectual Property
 
15. Amendments to Enforcement Rules of the Patent Act and Patent Examination Guidelines
 
On April 19, 2017, the MOEA announced that the amendments to the Enforcement Rules of the Patent Act, which were made to comply with the amendments to the Patent Act concerning grace period requirements, and the corresponding Patent Examination Guidelines, Part I, Procedural Examination and Patent Right Management, Chapters 2, 4, 7 and 13, became effective as of May 1, 2017.  The MOEA further announced on April 27, 2017, that the corresponding Patent Examination Guidelines, Part II, Substantive Examination for Invention Patents, Chapter 3, Patentability, Section 4, Exceptions to Loss of Loss of Novelty or Inventive Step, and the corresponding Patent Examination Guidelines, Part III, Substantive Examination for Design Patents, Chapter 3, Patentability, Section 4, Exceptions to Loss of Loss of Novelty or Inventive Step, also took effect as of the same date (May 1, 2017).
 
Reported by:Jolene Wang / Linda Cheng
 
SITE/SICE
 
16. New Amendment to SITE/SICE Act
 
On April 20, 2017, The Executive Yuan approved a draft amendment to the Securities Investment Trust and Consulting Act proposed by the Financial Supervisory Commission, which will be submitted to the Legislative Yuan for further review.  We summarize the Amendments below:
 
(1)    For the private placement of securities investment trust funds ("SIT Funds"), the total number of qualified investors will be increased to 99.
 
(2)    The assets authorized to be held in the name of the securities investment trust enterprise ("SITE") and the securities investment consulting enterprise ("SICE") for clients shall be kept separately and independently from their proprietary assets.
 
(3)    The amendment simplifies the investment operational process and the requirements for the SITE in connection with the investment research and analysis report.  The methods regarding the analysis of the investments or transactions of the SIT Fund will be subject to rules of the internal control system of each SITE.
 
(4)    The rebates or other benefits received from the securities firms, futures brokers or other counterparties relating to mandated assets' investments in securities, derivatives or other items approved by the regulator shall be credited to the client's transaction costs.
 
(5)    For the clients who meet the qualifications stipulated by the regulator, certain requirements for asset custody, prerequisites for contract execution or accounting matters for the discretionary investment (management) services business may be exempted or simplified.
 
(6)    The amendment introduces a criminal penalty on directors, supervisors, managers or employees of a SITE or SICE for breaching their duties with an intent to gain illegal benefits or to damages SIT Funds, and as a result causing damages to the SIT Funds or mandated assets.
 
Reported by:Jeffrey Liu / Edison Tang
Editors:
Mike Lu (Partner)
Stacy Lo (Partner)
Jeffrey Liu (Partner)
Kang-Shen Liu (Partner)
David Tsai (Partner)
Counselors:
Echo Yeh
Sue Su
Shih-Jung Lee
Jolene Wang (Lexcel Partners IP)

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Areas of Practice

Litigations, dispute resolution and relief, cross border and China investment, drafting and negotiation of commercial agreements, corporate establishment and registrations, mergers & acquisitions, labor and employment matters, real estate, regulatory compliance, tax advice, securities transactions, bank financing, insurance, asset management, fair trade law, and intellectual property right related.

Award

Lexcel Partners was enlisted by Legal 500, as one of recommended firms in the areas of "Corporate and M&A", and "Labor" in Taiwan. Mike Lu, Echo Yeh, Sue Su, and David Tsai of Lexcel Partners were recommended.

Lexcel Partners was ranked by Bloomberg as one of top law firms in terms of deal count and quantity for Mergers and Acquisitions in Taiwan.

Lexcel Partners was enlisted by IFLR 1000 (International Financial Law Review) as one of recommended firms in the area of "Capital Market" (Mike Lu and Echo Yeh were recommended.) and "Dispute Resolution" in Taiwan. 

Lexcel Partners was enlisted by Chambers Asia Pacific as one of the leading firms in the areas of "Corporate and M&A" in Taiwan. Echo Yeh and Sue Su were recommended.

Lexcel Partners was enlisted by Asialaw Profiles as one of leading firms in the areas of "Banking& Financial", "Capital Market", "Corporate and M&A", "Dispute Resolution", "Financial Service Compliance" and "Labor" in Taiwan.  Mike Lu, Echo Yeh and Sue Su were recommended.

From editors
As professionals in law, we write in various forms. We summarize, elaborate, analyze and translate; and write in plain language, in symbols and in codes. In the vastness of writing we induce and deduce, seek and explore, so that we decide to make publication where in we celebrate the truth every word brings us closer to.