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. 277)
2017-08-08    
Food Safety Administration
 
1.     Amendments to the Enforcement Rules of the Act Governing Food Safety and Sanitation
 
On July 13, 2017, the Ministry of Health and Welfare promulgated amendments to the
Enforcement Rules of the Act Governing Food Safety and Sanitation, which took effect on the same day, with the exception of point (4) below. Key amendments include:
 
(1) The "sanitation and safety management systems" under the Act Governing Food Safety and Sanitation is defined.
 
(2) For imported food or food additives that need to be further repackaged, to be sub-packaged or to go through other processing procedures, the information to facilitate identification, such as the name of the products, the company name and date or other labeling or information to show the consistence of the commodity and its certificate, must be labelled.
 
(3) The names of materials and the thermal resistance temperature shall be labelled on the major part of plastic products as specified by central competent authority.
 
(4) An article on the labeling requirement to food cleansers is included, which will come into force 1 year after the promulgation date.
 
(5) Labeling requirements as to the name of the product, net weight, volumes and place of origin of food utensils, food containers, and packages are included.
 
Reported by: Kang-Shen Liu / Chenchi Wang
 
Labor
 
2.     4-Week Flexible Working Hour Scheme Applicable to Agriculture, Forestry, Fishery and Animal Husbandry Industry
 
On July 25, 2017, the Ministry of Labor announced that 4-week flexible working hour scheme provided in Article 30-1 of the Labor Standards Act may be applicable to the "agriculture, forestry, fishery and animal husbandry" industry. In addition, the Ministry of Labor clarified in the press release that "agricultural and aquatic product processing" industry should be categorized as manufacturing industry, which is different from "agriculture, forestry, fishery and animal husbandry" industry, and thus the 4-week flexible working hour scheme is not applicable to such industries.
 
Reported by: David Tsai / Zachary Peng
 
Telecommunication
 
3.     Administrative Interpretation of Regulations on Satellite Broadcasting Program Supplier Broadcasting Domestically-Produced Programs
      
On July 12, 2017, the National Communications Commission ("NCC") announced the effectiveness of an administrative interpretation of definition of "provision of foreign programs is specified as object of the channel in its operation plan" stipulated in Paragraph 2 of Article 5 of the Regulations on Satellite Broadcasting Program Supplier Broadcasting Domestically-Produced Programs. Please refer to Item 9 of Issue No. 275 for details.
 
Reported by: Kang-Shen Liu / Nereid Lin
 
4.     Amendments to the Regulations Governing Review of the License Renewal of Satellite Broadcasting Business and Foreign Satellite Broadcasting Business
 
On July 18, 2017, the NCC announced amendments to the Regulations Governing Review of the License Renewal of Satellite Broadcasting Business and Foreign Satellite Broadcasting Business ("Regulations"), pursuant to which Article 9 of the Regulations was deleted. Specifically, where the application for license renewal is in violation of Paragraph 3 of Article 4 (shareholding limits on foreign shareholders) or Article 5 (prohibition on investments by government or political parties) of the Satellite Broadcasting Act, such applicant shall be fined and make corrections, while the current Article 9 does not allow for corrections and the application will be rejected immediately.
 
Further, financial plans for the coming 6 years of the company are required for application for license renewal. The amendments change "6 years" to "3 years".
 
Reported by: Kang-Shen Liu / Nereid Lin
 
Securities Firms
 
5.     Amendment to the Taiwan Stock Exchange Corporation Securities Borrowing and Lending Rules and the Operating Rules for Securities Lending by Securities Firms
 
On July 17, 2017, the Taiwan Stock Exchange Corporation announced the amendments to the Article 14 of the Taiwan Stock Exchange Corporation Securities Borrowing and Lending Rules and Article 3 of the Operating Rules for Securities Lending by Securities Firms, which further provide that where the objectives for securities borrowing and lending transactions involve any of the situations listed in the annex of the above-mentioned regulations (i.e. indications under "Major Financial Event" sector of Market Observations Post System), the lending and borrowing transactions of which will be suspended from the following business day, provided that for the objectives designated to change trading method or suspend for trading, it shall be subject to the announced implementation date.
 
Reported by: Jeffrey Liu / Edison Tang
 
Securities & Futures
 
6.     Draft Amendments to Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities, Standards Governing Establishment of Securities Investment Trust Enterprises, Standards Governing Establishment of Securities Investment Consulting Enterprises and Standards Governing the Establishment of Futures Trust Enterprises
 
On July 31, 2017, the FSC announced draft amendments to the captioned regulations.  We summarize the key points below, among others:
 
(1) For high net-worth investment institutions, a securities firm can be exempted from the relevant requirements of assigning personnel to explain risks, delivering risk disclosure statements, and preparing Chinese translation when providing information or research reports;
 
(2) Securities firms may, with clients' consents, retain settlement money (in foreign currency designated by clients) for trading of foreign securities or the amount receivable resulted from holding foreign securities within the dedicated settlement account (foreign currency) of the securities firm; and
 
(3) Alien resident certificates and permanent resident certificates are deemed as the identity documents equivalent to passports.
 
Reported by: Jeffrey Liu / Caitlyn Kao
 
Securities
 
7.     Regulations Governing Preparation of Financial Reports by Securities Issuers
 
On July 14, 2017, the Financial Supervisory Commission ("FSC") announced that securities issuers may prepare financial reports based on the International Financial Reporting Standards issued by the International Accounting Standards Board since the effective date of this ruling, which shall be approved by the board of directors before adoption.  Furthermore, the version of the International Financial Reporting Standards, adopted, the material differences, and the amount thereof between adopted standards and International Financial Reporting Standards being effective in 2018 shall be specified in the financial reports notes in each period.
 
Reported by: Stacy Lo/ Peter Huang
 
Banking
 
8.     Draft Amendments to the Regulations Governing Domestic Branches of Financial Institutions
 
On July 19, 2017, the FSC made a pre-announcement of the draft amendments to the Regulations Governing Domestic Branches of Financial Institutions, which we hereby summarize as follows:
 
(1) The application requirement for establishment of a branch that the average before-tax return on equity ("ROE") in the three years prior to application shall reach 1.5 times of the average ROE of domestic banks and credit cooperatives, is reduced to 1 time of the average ROE.
 
(2) The application for establishment of a branch may be made twice a year and the limitation on the number of branches to be established is removed; where the application may benefit the balance of urban and rural development, the application may be made more than twice a year; and 
 
(3) Any application for relocation or closure of a branch shall include opinions collected from current clients and a settlement plan for current employees.
 
Reported by: Stacy Lo / Nereid Lin
 
Taxation
 
9.     Amendment to Review Principles for Rendering and Receiving Tax Information Exchange Request under Tax Treaty
 
On July 24, 2017, the Minister of Finance announced amendments to the "Review Principles for Rendering and Receiving Tax Information Exchange Request under Tax Treaty".  The key point is that the information exchange shall not be conducted if the contracting party falls within one of the following circumstances:
 
(1) The same kind of information on an equal footing cannot be provided;
 
(2) It is obviously difficult to keep confidential the acquired information;
 
(3) The requested information is not for tax purpose;
 
(4) The provision of the requested information may harm public interests of the Republic of China ; or
 
(5) Due diligence procedure before submitting information exchange request was not conducted.
 
Reported by: Stacy Lo/ Peter Huang
 
10. The application of Business Mergers and Acquisitions Act on Spin-Off
 
On July 28, 2017, the Minister of Finance announced that, since January 8, 2016, where a company carrying out a spin-off under the "Business Mergers and Acquisitions Act" ("Act") with the shares entitled with voting rights as the consideration to pay the shareholders of the company being divided and such shares are at a value exceeding 65% of the total consideration, the case shall be deemed mutatis mutandis to Paragraph 1 Article 39 of the Act.
 
After the land value increment tax is registered, when shares as a consideration are transferred by the shareholders of a divided company, and the shareholding becomes lower than 65% of the consideration within 3 years of completing the registration of the land transferred, the company being divided shall make later payments of the land value increment tax; any shortage in the later payment shall be made by the surviving company or the newly incorporated company after the spin-off.
 
Reported by: Mike Lu/ Peter Huang
 
11. Draft Amendment to the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing
 
On July 24, 2017, the Minister of Finance preannounced the draft amendments to the "Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing" ("Regulations") to comply with Base Erosion and Profit Shifting (“BEPS”) Action 13 Guidance regarding the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting (“CbC Report”) issued by  the Organization for Economic Co-operation and Development (“OECD”), which suggests that the "Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations" shall be replaced by three-tiered standardised approach to transfer pricing documentation, and the CbC Report will be listed as 1 of the 4 lowest standards for implementation of BEPS Action conclusions.  We summarize as follows:
 
(1) To define the types where profit-seeking enterprises and foundations constitute related parties, multinational enterprise groups ("MNE Group") and the ultimate parent company.
 
(2) Elaboration of adopted business strategy, industry and economic analysis, and major competitors shall be included in the transfer pricing report.
 
(3) A photocopy of important agreements signed within the MNE Group shall be included in the summaries of controlled transactions.
 
(4) If a Taiwan company is a member of the MNE Group, information of the ultimate parent company and the member of the groupon behalf of the ultimate parent company to submit the CbC Report shall be disclosed and submitted along with the filing of company income tax returns.
 
(5) If the ultimate parent company of the MNE Group is a Taiwan company, then the CbC Report of the group shall be submitted to the tax collection bureau annually in the jurisdiction of residence.  The CbC Report may be exempted if the consolidated sales revenue of the MNE Group that Taiwan company belongs to does not meet the threshold stipulated by the Ministry of Finance.
 
(6) The CbC Report shall contain the following information: financial and non-financial information of each group member, including sales revenue of each operational jurisdiction or area of the MNE Group, profit before tax, paid tax and tax payable, registered capital, accumulated earnings, number of employees, and the sum of tangible assets (except for cash and cash equivalent),amongst others. 
 
Reported by: Stacy Lo/ Peter Huang
 
Environmental Protection
 
12. Draft of the Guideline for Identifying the Due Care of an Enterprise to Contract Disposal of Wastes
 
On June 11, 2017, the Environmental Protection Administration preannounced a draft "Guideline for Identifying the Due Care of an Enterprise to Contract Disposal of Wastes" ("Draft").  The purpose of this Draft is to assist the local government in determining whether or not an enterprise has exercised its due care when the commissioned wastes disposal agency fails to properly dispose of wastes.  We summarize the Draft below.
 
(1) The management measures to be taken by an enterprise who commissions a contractor to dispose of wastes to evidence due care are outlined.
 
(2) If an enterprise takes the initiative to report a violation committed by the commissioned disposal agency to the local competent authority, the local competent authority may presume that the enterprise has exercised due care.
 
(3) The enterprise who commissions a contractor for wastes disposal and the commissioned contractor shall be jointly and severally liable for environmental clearance and improvement if the former does not exercise due care and the latter fails to duly dispose of wastes.
 
Reported by: Kang-Shen Liu / Mark Chen
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.