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. 284)I
2017-11-22    
Labor
 
1.     Draft Amendment to the Labor Standard Act
 
The Executive Yuan has approved the draft amendment ("Draft Amendment") to the Labor Standards Act ("LSA") on November 9, 2017, which will be submitted to the Legislative Yuan for further review. We summarize major points of the Draft Amendment below.
 
(1) The original LSA provides that the overtime hours and overtime payment on recess days less than four (4), eight (8) and twelve (12) hours shall be calculated as full four (4), eight (8) and twelve (12) hours respectively; Such provision is deleted by the Draft Amendment. As a consequence, the overtime hours and overtime payment on recess days will be calculated according to the actual overtime hours. (Article 24)
 
(2) The original LSA provides limited flexibility to the monthly ceiling of overtime hours. The Draft Amendment thereby adds that, subject to the consent of labor unions or labor-management conferences (in case of no union), a business entity may extend the monthly ceiling of overtime hours from the original forty-six (46) hours to fifty-four (54) hours, provided that the total overtime hours in every three-month (3) period shall not exceed 138 hours. For a business entity with thirty (30) or more employees, any such adjustment shall be reported to the local competent authority for recordation. (Article 32)
 
(3) The original LSA provides that there shall be at least eleven (11) consecutive hours between employees’ shifts. The Draft Amendment adds that, subject to the consent of labor unions or labor-management conferences (in case of no union), the appropriate hours between shifts may be agreed upon by the parties, provided that the hours between shifts shall still be no less than eight (8) consecutive hours. For business entity with thirty (30) or more employees, any such agreement shall be reported to the local competent authority for recordation. (Article 34)
 
(4) The original LSA requires that each employee shall be entitled to two (2) days off in every seven (7) days, among which one (1) is regular day-off and the other is a recess day, and little flexibility is provided for overtime work or adjustments of overtime hours on a regular day-off. The Draft Amendment thereby adds that, except for business entities adopting four (4)-week flexible working hours, for the industry approved and announced by the central competent authority, and subject to the consent of labor unions or labor-management conferences (in case of no union), the employer may adjust its regular day-off in every seven (7) days. For a business entity with thirty (30) or more employees, any such adjustment shall be reported to the local competent authority for recordation. (Article 36)
 
(5) The original LSA requires that an employer shall pay wages for any untaken annual leaves by the end of a year or the termination of employment. The Draft Amendment adds that, subject to the agreement of the employer and the employee, the untaken annual leave at the end of a year may be carried forward to the next year, provided that the employer shall still be obligated to pay the wages for any untaken annual leave (so carried forward) by the end of the next year or the termination of employment. (Article 38).
Reported by: David Tsai / Naiju Kuan
 
2.     Legislative Yuan passed the Act of Recruitment and Employment of Foreign Professional Talents
 
On October 31, 2017, the Legislative Yuan passed the Act of Recruitment and Employment of Foreign Professional Talents.  We summarized key points below:
 
(1)   Employers shall apply for approval with the Ministry of Labor, or the Ministry of Education in case of school teachers.
 
(2)   Foreign professional talents equipped with special skills specified by the central competent authorities are entitled to incentive measures, such as approved term for employment, valid term for residence certificates, tax incentives and visit visas for elder lineal blood relatives.
 
(3)   For foreign professional talents with permanent residence certificates ("PRC"), they are applicable to the pension schemes under the Labor Pension Act; their spouse and underage children may apply for PRC; their adult children may apply for working in Taiwan; and they are not subject to the restriction on days of residence.
 
(4)   The spouse and underage children with residence certificates shall subscribe to the National Health Insurance, not subject to the 6-month waiting period.
 
(5)   Specified provisions apply mutatis mutandis to Hong Kong and Macao residents.
 
Reported by: David Tsai / Zachary Peng
 
3.     Amendments to Scale Tables of Monthly Deposit for Labor Pension
 
Due to the rise in minimum salary from NTD21,009 to NTD22,000 on January 1, 2018, the Ministry of Labor issued a ruling on November 8, 2017, to amend the Scale Table of Monthly Deposit for Labor Pension. The ruling will take effect on January 1, 2018.
 
Reported by: David Tsai / Naiju Kuan
 
Criminal Procedure
 
4.     Amendment to the Code of Criminal Procedure
 
On November 16, 2017, the President announced the amendments to Article 253, 284-1 and 376 of the Code of Criminal Procedure ("Code").
 
The minor offenses under Paragraph 1 of Article 376 of the Code, which in principle are not appealable to the court of third instance, may be appealed to the court of third instance by defendants and the persons for the interest of defendants when the court of first instance pronounced a judgment of not guilty, exemption from prosecution, case dismissed, or mistake in jurisdiction but the court of second instance withdraws and pronounce guilty.  However, after the appeal, the case is not appealed to the court of third instance when the court of third instance withdraws and remands the case to the original court for retrial.
 
Reported by: David Tsai / Angela Chang
 
Foreign Investment
 
5.     Draft Amendments of the Statute for Investment by Foreign Nationals
 
The Ministry of Economic Affairs ("MOEA") Investment Commission ("IC") announced draft amendments of the Statute ("Statue") for Investment by Foreign Nationals on October 28, 2016.  We summarize below:
 
(1) To add that a foreign national as referred to in the Statute shall include foreign natural persons, groups and other institutions,
 
(2) To add that investments as referred to in the Statute shall have the ability to control  Republic of China sole proprietorships, partnerships or companies, through agreement or other ways, with the same for mergers and acquisitions,
 
(3) Investors can report to the IC for review after investing, except when the invested amount is above the regulated amount or the investment is in restricted industries or in industries which the competent authority has announced should obtain approval first,
 
(4) To clarify the reasons why IC has restricted or approved an application, and that the IC has the right to revoke the approval,
 
(5) After the investment has been approved and if there is any change in the investment items, the investor should apply or report to IC first,
 
(6) To add a penalty for breaches of the relevant articles in the Statue.
 
Reported by: Mike Lu / Allen Lai
 
Statute for Industrial Innovation
 
6.     Amendments to the Statute for Industrial Innovation
 
On November 3, 2017, the Legislative Yuan passed the Third Reading of amendments to the Statute for Industrial Innovation ("Amendments"). The Amendments aim to promote innovative investments in enterprises. We summarize the key points below:
 
(1) Investment in R&D by state-owned enterprises:  To push state-owned enterprises to actively invest in innovative R&D, the Amendments indicate that state-owned enterprises shall allocate a portion of budgets to conduct R&D and said portion shall be decided by the Ministry of Economics by consulting with the authorities of each kind of state-owned enterprise.
 
(2)   Tax incentives for venture capitals in the form of limited partnership:  For venture capital organized under Limited Partnership Act whose total capital and investment amount in innovative companies reach certain threshold, they may adopt the concept of conduit theory for taxation purposes.
 
(3)   Tax incentives for angel investors:  In order to assist innovative companies in obtaining operational funds, individual's investments in cash to innovative companies established less than 2 years prior may be deducted from his/her aggregate personnel income amount with a limited deduction amount of NTD3 million (around USD1 million) every year.
 
(4)   Stock-based employee compensation can be subject to tax deferral:  For stock-based employee compensation (including employee compensation in stock, employee stock options for capital increase, buy-backs of treasury shares for issuance to employees, employee stock warrants, and new shares awarded to employees with rights restrictions), the Amendments relax the taxation from 5 years deferral to taxation upon the transfer based on the transferred price.
 
(5)   Stocks received by academic creators are applicable for tax deferral: For the stocks received by creators (such as professors and researchers) from research institutions, such stocks may be subject to taxation of income tax upon the transfer based on the transferred price.
 
(6)   Promoting innovative procurement:  Each central government authority in charge of end enterprises shall encourage governments and enterprises to procure software, and “green” and innovative products or services.
 
(7)   Establishing evaluating mechanisms for intangible assets:  Each central government authority in charge of end enterprises shall establish and manage the intangible assets appraisal databases, and promote intangible asset investments, loans and other measures to assist enterprises in presenting the value of intangible assets.
 
(8)   Idle lands for industrial use may be subject to compulsory auction:  For industrial park developed by the government and meeting the standard of idle lands shall be subject to the "gradual multi administrative measurements", which includes orders to correct within a specified time period, administrative fines and negotiation, compulsory auctions and other mechanism to accelerate the industrial uses.
 
Reported by: Mike Lu / Angela Lin
 
Taxation
 
7.     Amendment to Commodity Tax Act
 
On November 7, 2017, the Legislative Yuan passed the three reading of the amendments to the Commodity Tax Act, and we summarize as follows:
 
(1) For the enforcement of the supply chain of the domestic solar photovoltaics industry, imported glasses used exclusively for the manufacture of solar photovoltaic modules may be exempted from tax within 5 years from the effective date of this Article.
 
(2) With the purchase of a new truck by scrapping an old truck released from the factory before June 30, 1999, a commodity tax deduction of NT$50,000 will be available for each new truck after the completion of the license registration.
 
Reported by: Stacy Lo / Peter Huang
 
8.     Amendment to the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing
 
On November 13, 2017, the Ministry of Finance announced the amendments to the "Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing", and please refer to our Newsletter issued on October 8.
 
Reported by: Stacy Lo / Peter Huang
 
Insurance Enterprise
 
9.     Amendments of the Guidelines for Insurance Company Operate Electronic Commerce
 
The Financial Supervisory Commission (FSC) Insurance Bureau announced amendments to Attachment 2 of Article 8 of the Guidelines for Recognize and Separate Reserve of Reinsurance Business of Insurance of the Person on October 31, 2017. The major point is to adjust the table of risk factors for the reinsurance of separate objects.
 
Reported by: Stacy Lo / Allen Lai
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.