Activities

--2017--

  1. 【Public Participation】Lexcel partners hereby announces the winners of the award of the 2017 scholarship:
    I. Scholarship:
    1. Po-Chun Hsu
    2. Sin-Hua Chen
    II. Subsidy Award:
    1. Xin-Yao Lai
    2. Yu-Han Pan
    3. Yi-Chen Lin
    According to the Scholarship and Subsidy Award Rules of Lexcel Partners, additional Subsidy Award is provided, as appropriate, to the following three students (NT$6,000 per person) this year:
    1. Huang-Chi Wu
    2. Chia-Yu Tsai
    3. Chia-Ling Hsu
  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 2016 for the course of "Laws of Mergers and Acquisitions" at School of Law, Shih Hsin University.
  7. 【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.
  8. 【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."
  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 announces the winners of the award of the 2016 scholarship:
    I. Scholarship:
    1. Ting-Yun Shen
    2. Ai-Ju Lin
    II. Subsidy Award:
    1. Ting-Yi Chu
    2. Chia-Wei Chang
    3. Pei-Yu Hsu
    III. Additional Subsidy Award:
    1. Cheng-Yang Chen
    2. Yu-Lin Weng
    3. Chun-Yi Kuo
    4. Min-Chen Fu
    5. Hung-Kai Chuang
    6. Shih-Han Li
    7. You-Tzu Chang
  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 8, 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 announces the winners of the award of the 2015 scholarship:(I). Scholarship: 1. Ching-Wen Chang 2. Li-Xian Kang. (II). Subsidy:1. Chi-Fong Hsieh 2. Sheng-Ting Cheng 3. Tsung-Kai Lee
  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 July 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. 【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".
  7. 【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".
  8. 【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".
  9. 【Public Participation】David Tsai was appointed as the Deputy Secretary General of the Taipei Bar Association.
  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

--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. 274)
2017-06-27    
Taxation
 
1.     Amendment to the Enforcement Rules of the Estate and Gift Tax Act
 
On June 13, 2017, the Ministry of Finance (MOF) announced the amendment to the Enforcement Rules of the Estate and Gift Tax Act, which provides that incremental tax income generated from adjustment to the estate and gift tax rates will be the source of funding for long-term care services and the Act Governing the Allocation of Government Revenues and Expenditures will not apply.
 
Reported by: Stacy Lo/ Peter Huang
 
2.     Business Tax on Sale of Houses and Lands by Individuals
 
On June 7, 2017, the MOF issued a ruling regarding the business tax on individuals selling house and/or lands:
 
(1) the business tax related regulations apply to sale of houses and lands by individuals meeting any one of the following criteria:
 
A.    Having a fixed place of business, including setting up a website;
B.    Having a business name;
C.    Hiring employees to conduct sales; or
D.   Having regular and continuous selling activities, excluding houses acquired more than 6 years prior to the sale, or lands in possession for 10 years before construction of the houses thereon.
 
(2) The above criteria applies to sale of houses obtained by individuals participating in urban renewal plans.
 
(3) An individual may be exempted from tax registration if he/she only sells land in a joint construction plan.
 
Reported by: Stacy Lo/ Peter Huang
 
3.     Draft Regulations Governing Controlled Foreign Company
 
On 6 June, 2017, the MOF announced the draft Regulations Governing Controlled Foreign Company.  We summarize as follows:
 
(1) Shareholding threshold:  A Taiwan profit-seeking enterprise, together with its affiliates, directly or indirectly holds 50% or more shareholding or capital in, or has significant influence on an offshore affiliate (CFC).
 
(2) Definition of affiliates:  A profit-seeking enterprise directly or indirectly holds 20% or more shareholding or capital in, or has significant influence on another profit-seeking enterprise, etc.
 
(3) Low-tax jurisdictions or areas:  The income tax rate applying to the jurisdiction or areas where the CFC is established does not exceed 70% of the income tax rate applicable to Taiwan profit-seeking enterprises (i.e., 11.9%), or only domestic income is taxable in such CFC jurisdiction.
 
(4) Exemptions: The CFC has effective operation, or the earnings of the CFC in the then current year are NTD 7,000,000 or below.
 
(5) Taxation: Earnings of the CFC shall be included in the income of the Taiwan profit-seeking enterprise based on the shareholding ratio and the holding period and subject to income tax.  Afterwards, when dividends are distributed, an equal amount will not be subject to further income tax.
 
(6) Priority order:  If a foreign profit-seeking enterprise has the place of effective management (PEM) in Taiwan and is concurrently controlled by a Taiwan profit-seeking enterprise, the taxation requirements for PEM shall apply.
 
Reported by: Stacy Lo/ Peter Huang
 
Fair Trade
 
4.     Amendments to the Fair Trade Act
 
The President promulgated the amendment to the Fair Trade Act on June 14, 2017, pursuant to which the period for the Fair Trade Commission (FTC) to review the combination cases is changed from "30 days or extended to 60 days if necessary" to "30 working days or extended to 60 working days if necessary."  The FTC may also seek public opinion and industrial economic analyses on cases reported from academic research institutions.  In addition, the FTC shall provide the cause of combination to the party that disagrees with the combination and seek its opinions.
 
Reported by: Kangshen Liu / Zachary Peng
 
Food and Drug Administration
 
5.     Amendment to the Controlled Drugs Act
 
With respect to the amendment to the Controlled Drugs Act (the “amended Act”) on which we reported in Lexgroup Newsletter (Issue No. 273), the President promulgated the same on June 14, 2017, taking effect on the same day. The amended Act allows the manufacture of Classes I and II controlled drugs to be commissioned to a pharmaceutical firm by the Food and Drug Administration (FDA), if necessary, to ensure the stable supply of said controlled drugs.
 
Reported by: Jolene Wang / Crick Liang
 
6.     Amendments to Pharmaceutical Affairs Act
 
The amendments to the Pharmaceutical Affairs Act, including addition of Article 53-1 and revision of Articles 88 and 92, were promulgated by the President and came into effect on June 14, 2017.  Article 53-1 adds requirements for good western pharmaceuticals shipping and sales, and Article 92 adds relevant penalties.  Article 88 repeals related regulations governing confiscation and adds that when there are obvious difficulties in determining the range and amount of criminally obtained assets and compulsory collection, the range and amount can be determined by estimation.  Please refer to Lexgroup Newsletter (Issue No. 273).
 
Reported by: Jolene Wang / Linda Cheng
 
7.     Amendments to Fundamental Science and Technology Act
 
The amendments to the Fundamental Science and Technology Act, passed by the Legislative Yuan on May 26, 2017, were promulgated by the President and came into effect on June 14, 2017.  We summarize below:
 
(1)   To add that the income derived from research and development results shall not be subject to relevant provisions of the National Property Act (Article 6).
 
(2)   To cancel the authorization basis for prescribing the regulations governing revenues, expenditures, safekeeping, and use of the National Science and Technology Development Fund by the Executive Yuan (Article 12).
 
(3)   To stipulate that the National Science and Technology Development Fund shall allocate a certain percentage of the funds to promote the popularization of scientific knowledge (Article 13).
 
(4)   To add the authorization basis for conferring favorable treatment and providing insurance or other necessary measures for scientific and technological personnel, and awarding those with major achievements by the central competent authority (Article 15).
(5)   To add that research personnel in public school at the junior college level and above or public research institutions (organizations) are allowed to be concurrently engaged in starting up companies, which shall not be subject to the Civil Servants Work Act, Article 13, Paragraph 1, which prevents civil servants from operating businesses (Article 17).
 
Reported by: Jolene Wang / Linda Cheng
 
8.     Amendment to the Sanitation Standard for Food Cleansers
 
The Ministry of Health and Welfare (MOHW) announced on June 12, 2017, the amendment to the Sanitation Standard for Food Cleansers, summarized below.
 
(1)   It is stipulated that after using a substance listed in Appendix 2 to disinfect foods, the foods must be further washed by drinkable water sufficiently or be subjected to an appropriate treatment, such that the concentration of the substance in the final food products is under the limit set forth in Appendix 2.
 
(2)    It is clarified that the “total available chlorine” mentioned in Appendix 2 refers to the sum of chlorates and chlorites.
 
 Reported by: Jolene Wang / Crick Liang
 
9.     Second Draft Amendment to Regulations Specifying Food Businesses That Must Set Up Food Safety Monitoring Plans And That Must Conduct Self-Testing, The Minimum Testing Cycle, And Other Relevant Matters
 
On June 7, 2017, the MOHW announced a second draft amendment to the “Regulations Specifying Food Businesses That Must Set Up Food Safety Monitoring Plan And That Must Conduct Self-Testing, The Minimum Testing Cycle, And Other Relevant Matters”. We summarize the key points below.
 
(1)   Food businesses that must set up food safety monitoring plans are stipulated separately from businesses that must begin self-testing.
 
(2)   Certain enterprises are added to both the list of food businesses that must set up food safety monitoring plans and that of food businesses that must conduct self-testing, for example, enterprises dealing in the manufacture, processing, or formulation of edible vinegar, egg products, or nutritional supplements, and enterprises dealing in the importation of processed meat foods, processed dairy foods, or aquatic foods.
 
(3)   The minimum testing cycle of self-testing for enterprises dealing in the manufacture, processing, or formulation of edible oil is amended from “every six months” to “every six months or every batch”.
 
(4)   Relevant minimum testing cycles and testing items are added for the enterprises newly added to the list of food businesses that must conduct self-testing.
 
Reported by: Jolene Wang / Crick Liang
 
Finance
 
10. Amendments to Guidelines for Advertisements and Business Activities Performed by Members and Their Sales Agents by SITCA
 
On June 2, 2017, the Securities Investment Trust and Consulting Association (SITCA) announced amendments to Article 12 of the Guidelines for Advertisements and Business Activities Performed by Members and Their Sales Agents.  Pursuant to the above-mentioned amendments, a fund may advertise its whole fund performance or annual fund performance.  A fund which advertises its annual fund performance, which is a newly added method, shall disclose, among other things, all annual fund performance records for the prior 10 years; for such funds which have not been established for over 10 years, all annual fund performance records from the year of establishment shall be disclosed; for such funds which have not been established for over 3 years, the whole fund performance of the fund shall also be disclosed.
 
Reported by: Jeffrey Liu / Nereid Lin
 
Offshore Fund
 
11. Investment Restriction on securities of Mainland China
 
On June 3, 2017, the Financial Supervisory Commission (FSC) issued a ruling to announce that the offshore funds' investment in China can further include securities of Inter-bank Bond Market (previously, only securities listed on Mainland China securities markets were permitted).  The percentage of total investment in the China market shall not exceed 10% of the net asset value of the offshore fund, provided that if an offshore fund institution is recognized by the incentive plan of the FSC, one of the favorite treatments available will be to increase the percentage to 30% (previously, only offshore ETF can be exempted from the above-mentioned China investment limitation).  Accordingly, the FSC has revised the incentive plan.
 
Reported by: Jeffrey Liu / Angela Chang
 
SITE
 
12. A Ruling Related to Subparagraph 16, Paragraph 1, Article 10 of the Regulations Governing Securities Investment Trust Funds
 
The FSC issued a ruling on June 13, 2017, to relax the limitation on orders made to a single securities firm by securities investment trust enterprises (SITEs) for using fund assets to invest in foreign stocks.  The amount of foreign stocks traded by securities firms engaged within the same group with the SITE shall not exceed 50% of the total transaction amount of foreign stocks traded by the SITE in the current year.  A SITE must establish adequate quotation inquiry mechanisms for securities firms and shall avoid engagements that are over-concentrated in the same securities firm or in securities firms within the same group with the SITE.  Furthermore, a SITE shall establish and review periodically the internal control system, setting up approaches for diversification of counterparties, assessments and managed measurements on settlement risk and credit risk, and adequate mechanisms for quotation inquiry, etc.
 
Reported by: Jeffrey Liu / Caitlyn Kao
 
Regulations Governing Offshore Securities Branches
 
 
The FSC announced draft amendments to Regulations Governing Offshore Securities Branches on June 12, 2017.  We summarize the major points below:
 
(1)   To remove the requirements that an offshore securities branch (OSU) shall file with the competent authority its balance sheet and its statement of comprehensive income audited and attested by CPAs within 2 months of the end of each fiscal half year. Additionally, within 45 days of the end of the first and third quarters of each fiscal year, the OSU shall file with the competent authority the balance sheet and the statement of comprehensive income reviewed by CPAs.
 
(2)   To require that an OSU conduct know-your-customer procedures and include said procedure in its internal control system and internal audit system.
 
(3)   To provide that the know your customers procedure of an OSU can be assisted with by offshore institutions and professionals.
 
(4)   To require that an OSU not solicit or assist domestic customers to change their identity to non-resident while opening a new account.
 
Reported by: Jeffrey Liu / Allen Lai
 
Finance
 
14. Amendments to the Standards for Internal Control System of Trust Enterprises
 
On June 8, 2017, the Trust Association of the R.O.C. announced amendments to the Standards for Internal Control System of Trust Enterprises.  The amendments include revision pursuant to the practice of insurance trusts, elaborating on the trust related persons to receive property catalogs or reports in accordance with the Trust Enterprise Act, and standards for investment in offshore real estate performed by a trustee in a Real Estate Investment Trust.
 
Reported by Stacy Lo / Nereid Lin
 
Insurance
 
15. Amendments to Regulations Governing Foreign Investments by Insurance Companies
 
The FSC announced and implemented the amendments to the Regulations Governing Foreign Investments by Insurance Companies on June 14, 2017.  Please refer to No. 7 in Lexgroup Newsletter (Issue No. 265) for the details.
 
Reported by Stacy Lo / Nereid Lin
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.