Activities

--2017--

  1. 【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)
  2. 【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.
  3. 【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.
  4. 【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.
  5. 【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.
  6. 【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.
  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. 【Public Participation】David Tsai of Lexcel Partners serves as a supervisor in the 28th Board of Supervisors of Taipei Bar Association.
  9. 【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.
  10. 【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.
  11. 【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."
  12. 【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.
  13. 【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.
  14. 【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.
  15. 【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.
  16. 【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.
  17. 【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.
  18. 【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. 283)
2017-11-07    
Taxation
 
1.     Amendment to the Standards of Withholding Rates for Various Incomes
 
On October 25, 2017, the Ministry of Finance ("MOF") announced that for a foreign individual (including legal entity), or an individual (including legal entity) of the Mainland Area residing and staying in the Taiwan Area for less than 183 days in a taxable year, the tax payable for dividends distributed by invested Taiwan companies shall be withheld at a rate of 21%.
 
Reported by: Stacy Lo / Peter Huang
 
2.     Amendment to the Enforcement Rules of the Customs Act
 
On October 12, 2017, the MOF announced that goods, not limited to non-consumables, for display at an exhibition held by the government may be exempted from the custom tax; the waste of consumable goods during an exhibition may be deemed as exported goods after being recognized by the competent authority.
 
Reported by: Stacy Lo / Peter Huang
 
3.     Amendment to the Customs Import Tariff
 
On October 11, 2017, the MOF announced that for the enforcement of the supply chain of the domestic solar photovoltaics industry, imported goods used exclusively for the manufacture of solar photovoltaic modules may be exempted from tax.
 
Reported by: Stacy Lo / Peter Huang
 
Intellectual Property
 
4.     Draft Amendment to the Copyright Act
 
The draft amendment to the Copyright Act ("Draft") was passed on October 26, 2017 by the Executive Yuan Coucil (Cabinet) and is heading to the Legislative Yuan for final approval.  The Draft features a total of 93 of amendments and 17 newly added articles, undertaking seven years.  We summarize the key points below:
 
(1) To refine the definitions of the certain activities of copyright enforcement; for example, the activity of “public recitation” is incorporated into that of “public performance;”
 
(2) To amend the provisions regarding the ownership of copyright so that the ownership may be determined under an agreement between an employee and an employer, or an author and a sponsor.  For example, the two parties may share the copyright, or a third party may own the copyright;
 
(3) To clarify the definitions on the Right of Distribution and the Right of Rental, however, the action of displaying or holding the infringing products is restricted under the Draft;
 
(4) To consolidate the provisions regarding the rights of performers and sound recording works, and to add the performer’s exclusive right to record the performance on video or audio recordings.
 
(5) To additionally stipulate the circumstances of fair use, such as the uses for the purpose of distance education or digital archives in national Libraries;
 
(6) To allow the compulsory license of the copyright of orphan works;
 
(7) To solve the problem that it is very difficult to satisfy the burden of proof, it relieves the burden of proof regarding the damage, to stipulate that the infringee may choose either to calculate the damage on the basis of license royalties, or to request the court to determine an amount between NT$10,000 and NT$1,000,000 based on the seriousness of the infringement.
 
(8) For certain criminal penalties regarding copyright infringement, to cancel the minimum of six-month imprisonment.
 
Reported by: Jolene Wang / Crick Liang
 
Securities and Exchange Act
 
5.     Financial Supervisory Commission's Ruling on Disgorgement Arising from Short-swing Trading
 
The Financial Supervisory Commission ("FSC") issued a ruling on October, 16, 2017, that insiders' purchase of fraction shares issued due to capital reduction should be "purchased" under Paragraph 1, Article 157 of Securities and Exchange Act, because such purchases are at the discretion of insiders who need to pay purchase consideration.  The acquisition cost shall be the actual purchase price and acquisition date shall be the base issuance date of new shares issued via capital reduction.
 
Reported by: Mike Lu / Rady Lee
 
Government Procurement Act
 
6.     Press Release for the Amendment of Government Procurement Act
 
On October 16, 2017, the Public Construction Commission, Executive Yuan issued a press release to respond to the criticism of the Ministry of Transportation and Communication ("MOTC") on the amendment to the Government Procurement Act ("GPA").  We summarize the points as below.
 
(1) The deletion of "different qualities" in the most advantageous tender is made by reference to the regulations of the Government Procurement Agreement and the Federal Procurement Regulations of the U.S.
 
(2) The establishment of a procurement review committee for any large procurement over NT$200 million (approximately US$6,700,000) is required to carefully assess the needs of the procurement.
 
(3) The term "forged or changed documents" is changed to "untrue documents" to cover all untrue documents no matter whether the documents are authorized to be produced or not.
 
(4) The confiscation of a bid bond shall take the cause and attribution of liabilities into account.
 
Reported by: Kang-Shen Liu / Naiju Kuan
 
Insurance
 
7.     Amendments to "Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises"
 
On October 19, 2017, the FSC announced amendments to "Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises".  The draft of the amendments had been pre-announced by the FSC on August 3, 2017.  Please refer to Item 8 of No. 278 of the Lexgroup Newsletter for a summary of the amendments.
 
Reported by: Stacy Lo / Nereid Lin
 
Insurance Entities
 
8.     Regulations Governing Use of Insurer’s Funds in Special Projects, Public Utilities and Social Welfare Enterprises
 
The FSC issued a ruling on October 17, 2017, that the insurance entities shall invest in the Fund, funded by the National Investment Company and set up by the National Development Fund and approved by the Administrative Yuan, and the Fund is invested in the items which are approval in Article 1 of the GinGuanBaoTsaiTz No.01610908021 ruling issued by the FSC. This shall be deemed as having applied to Paragraph 6 of Article 2 of Regulations Governing Use Insurer’s funds in Special Projects, Public Utilities and Social Welfare Enterprises, other uses of which are in line with government policies.
 
Reported by: Stacy Lo / Allen Lai
 
Bank Entities
 
9.     Directions of Bank Apply to Invest in Venture Capital and Governing Consulting Enterprises
 
On October 24, 2017, the FSC announced the draft "Directions of Bank Apply to Invest in Venture Capital and Governing Consulting Enterprises". The purpose of the draft is to relax the restriction on bank investment of venture capital.  We summarize the key point below:
 
(1) This redefines that venture capital and its governing consulting enterprises are finance businesses.
 
(2) Bank entities can have a 100% owned venture capital.
 
(3) The total amount which a bank invests in the venture capital cannot rise above 3% of the bank’s net value.
 
(4) If there is only a bank subsidiary and venture capital is investing in only one company which is not listed on Taipei Exchange, the amount that the venture capital invested does not need to be included in the amount restriction provided in Paragraph 5 of Article 37 of Financial Holding Company Act.
 
(5) The highest leverage ratio can be 125% for venture capital which is bank’s subsidiary.
 
(6) Investments in "5+2" innovative industries, as in Paragraph 2 of Article 74 of the Banking Act, in following government policy, no longer have to obtain a certificate of cooperation with a government policy issued by related regulators.
 
Reported by: Stacy Lo / Allen Lai
 
Telecommunication
 
10. Drafts of Amendments to the “Review Guidelines for Establishment of Satellite Broadcasting/Television Enterprises and Offshore Satellite Broadcasting/Television Enterprises" and "Review Directives for Consulting Committee for Establishment, Evaluation and License Update of Satellite Broadcasting/Television Enterprises and Offshore Satellite Broadcasting/Television Enterprises"
 
On October 18, 2017, the National Communications Commission announced that it passed drafts of amendments to “Review Guidelines for Establishment of Satellite Broadcasting/Television Enterprises and Offshore Satellite Broadcasting/Television Enterprises" and "Review Directives for Consulting Committee for Establishment, Evaluation and License Update of Satellite Broadcasting/Television Enterprises and Offshore Satellite Broadcasting/Television Enterprises".  The drafts aim to relax the current restrictions to facilitate relevant practices.  Key amendments include the requirement of 6-year financial plans for establishment of satellite broadcasting/television enterprise is changed to 3-year, the requirement of providing program schedules of every first week for a year is changed to every first week for half of a year, and the requirement of disclosing on websites the program schedules for the current and next week is changed to the program schedule for the current week.
 
Reported by: Kang-Shen Liu / Nereid Lin
 
SITE/SICE
 
11. Relaxing the Ceiling on SICE Investment in Funds with Its Own Capital
 
On October 16 2017, the FSC issued a ruling to relax the ceiling on the total amount of a SICE’s own capital that it may use to invest in SITE funds, publicly offered futures trust funds and offshore funds offered in Taiwan from no more than 30% to no more than 40% of the SICE's net value.
 
Reported by: Jeffrey Liu / Aaron Lai
 
Private Placement
 
12. Amendment to a Ruling Related to Offeree defined under Subparagraph 2, Paragraph 1, Article 11 of the Securities Investment Trust and Consulting Act
 
On October 19, 2017, the FSC issued a ruling to amend relevant conditions and requirements for offeree of private placement, the key points of which we summarize below:
 
(1) Regarding one of the qualifications for a natural person that the total assets invested or put in the private placement institution or delegated institution shall exceed NT$15 million, the calculation of which may include the amount of deposits and other investments so it is no longer limited to discretionary or fund investments;
 
(2) Regarding the qualifications for trust enterprises which signed trust deeds, they will be subject to the qualifications of the trustor; and
 
(3) The evaluation methods for private placement institutions or delegated institutions to identify whether subscribers are equipped with sufficient professional knowledge of financial products and trading experiences shall be incorporated into the process of know your customer and be subject to a resolution of the board of directors.
 
Reported by: Jeffrey Liu / Caitlyn Kao
 
Labor
 
13. Press Release for the Amendment of Labor Litigation Procedure Law
 
On October 20, 2017, the Judicial Yuan issued a press release to clarify the important direction of the amendment of the Labor Litigation Procedure Law.  We summarize the key points below.
 
(1) The court shall establish a labor court and select judges who have expertise and experience in labor law;
 
(2) It specifies the definitions of labor matters, employee, and employer, where intern, apprentice and trainee are included in the definition of employee;
 
(3) Where litigation is initiated by an employee, in addition to the court for the employer's residence and registered office, the court for the work premise of the employee shall also have jurisdiction;
 
(4) The court fee is reduced.  Take reinstatement litigation for example; if the term is indefinite, the basis for the court fee is reduce from the wages for 10 years to the wages for 5 years;
 
(5) It establishes labor mediation procedures, where the labor mediation committee shall be composed of 1 judge of the labor court and 2 mediators who have expertise and experience in labor law.
 
Reported by: David Tsai / Naiju Kuan
 
Aviation
 
14. Draft Amendment to the Regulations of Civil Air Transport Enterprise
 
On October 20, 2017, the MOTC announced a draft amendment to the "Regulations of Civil Air Transport Enterprise", which amended the qualifications for applying to be civil air transport enterprises and the subsequent requirements of paid-in capital and minimum size of fleets.  In addition, civil air transport enterprises shall request those who demand charter flights to solicit passengers or cargo only after they are approved by the Civil Aeronautics Administration.
 
Reported by: Kang-Shen Liu / Zachary Peng
 
15. Draft amendment to the Civil Aviation Act
 
On October 26, 2017, the Executive Yuan passed the amendment to the Civil Aviation Act, which is subject to the Legislative Yuan's review.  The Amendment does the following:
 
(1) Adds regulations to administer unmanned aircraft systems, such as registration of equipment, requirement of operation licenses, restrictions on airspace and restrictions on operation.
 
(2) Requires civil air transport enterprises to submit relevant plans and apply for the MOTC's approval before suspension or closure of business.  Such business may not suspend or close business until 2 months after the MOTC's approvals.
 
(3) Authorizes the MOTC to stipulate the regulations governing time limit of flight to enhance administration of crews' fatigue.
 
Reported by: Kang-Shen Liu / Zachary Peng
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.