Lexcel Partners Attorneys at Law
Activities

--2018--

  1. 【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.
  2. 【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.
  3. 【Publication】Mike Lu published the article of "Searching Direction for Amendment to Company Act" on Ettoday.
  4. 【Speech】Mike Lu and Caitlyn Kao delivered a speech on the subject "Business Scope of Asset Management Enterprises and Practice" on April 23, 2018.
  5. 【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.
  6. 【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.
  7. 【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".
  8. 【Speech】Sue Su, Echo Yeh and Mike Lu delivered a speech on the subject of "Case Study on Hostile Takeover" on February 27, 2018.
  9. 【Speech】Shih-Jung Lee delivered a speech on the subject of "Research and Practice on Compulsory Enforcement" on February 13, 2018.
  10. 【Speech】Echo Yeh, Mike Lu and Stacy Lo delivered a speech on the subject of "Draft Amendments to Company Act" on January 26, 2018.
  11. 【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. 293)
2018-04-10    
 
 
Taxation
 
1.     Calculation of the Expense that Taxpayers Pay for Maintaining their Basic Living
 
The Ministry of Finance ("MOF") issued a ruling on March 20, 2018, stipulating that where an individual subject to the filing of a consolidated income tax return under Article 71-1 of the Income Tax Act is deceased or departed from the ROC during a taxable year, the deductible amounts of tax exemption and standard deductions shall be computed based on Article 17-1 of the same Act in proportion to the ratio between the number of days before his (her) death or the number of days of his residing in the territory of the ROC in that year and the total number of days of said taxable year.  Moreover, the expense that taxpayers pay for maintaining their basic living provided in Paragraph 1, Article 4 of the Taxpayer Rights Protection Act and Paragraph 1, Article 3 of the Enforcement Rules of the Taxpayer Rights Protection Act shall also be computed in proportion to the ratio between the number of days before his (her) death or the number of days of his residing in the territory of the ROC in that year and the total number of days of said taxable year.
 
Reported by: Stacy Lo / Rady Lee
 
2.     Guideline of the Supplementary Payment and Sanction for the Over-distributed Imputation Credit to Shareholders of the Deductible Tax Amount since January 1, 2015
 
The MOF announced a ruling on March 28, 2018, that over-distributed imputation credit to shareholders of the deductible tax amount for the profit-seeking enterprise shall be handled as follows and that the ruling of Tai-Chai-Shuie No.10404030450 of the MOF is also abolished.
 
(1) Since January 1, 2015, if there has been over-distributed imputation credit to shareholders of the deductible tax amount under Article 114-2 of the Income Tax Act, regardless of whether the shareholders or members are individuals living in this country, the supplementary payment and the sanctions shall be calculated as a half imputation credit under Article 114-2.
 
(2) For a profit-seeking enterprise, the supplementary payment of over-distributed credit shall be doubled and credited to the balance of the imputation credit account of the shareholders on the day of paying the supplementary payment.
 
Reported by: Stacy Lo / Hsiyen Hsu
 
Labor
 
3.     Employer and Employee May Agree on the Most Suitable Time Record for Both Parties
 
On March 27, 2018, the Ministry of Labor announced the press release stating that since the technology is progressing, the attendance records regulated in the Labor Standards Act has not been limited for some time to the traditional attendance books or machines.  All records that can verify labor attendance can be used as time records.  The employer and employee may agree on the most suitable time record for both parties.
 
Reported by: David Tsai / Aaron Lai
 
Corporate Governance
 
4.     The FSC proposes the Corporate Governance Roadmap (2018-2020)
 
In order to allow the development of Taiwan corporate governance to be in line with international trends, the Financial Supervisory Commission ("FSC") proposes the Corporate Governance Roadmap (2018-2020) for the next three years.  We summarize below:
 
(1) Deepening corporate governance and CSR culture: The FSC plans to gradually introduce qualitative corporate governance evaluation indicators and conduct evaluation through questionnaires or physical visits to enhance the effectiveness of corporate governance evaluation systems.  The FSC will also promote CG 100 index and Taiwan ESG index.
 
(2) Enhancing board functions: The FSC plans to promote financial institutions and listed companies with paid-in capital reaching 10 billion or more to establish corporate governance professional.  All listed and emerging stock companies shall establish audit committees and independent directors by 2020.
 
(3) Promoting shareholder activism: Since all listed companies shall adopt e-voting systems for their shareholders' meetings from 2018, the FSC will require listed companies to adopt nominee systems for the elections of directors/supervisors.  In addition, the FSC will encourage banks, insurance companies and securities firms to sign the Stewardship Principles for Institutional Investors and to attend the shareholders' meetings of listed companies.
 
(4) Strengthening information transparency: For the first priority, the FSC plans to require all listed companies whose foreign investor shareholding reaches 30% or more or where the paid-in capital reaches NT$ 10 billion or more to provide English annual financial reports.  With respect to non-financial information, the FSC will not only require listed companies to prepare CSR report based on international GRI Standards but also to select non-financial information about which investors are more concerned and which is required to be disclosed in the annual report.
 
(5) Augmenting regulatory enforcement: The FSC proposes to amend the Securities and Exchange Act to introduce relevant penalty provisions for violation of the "Regulations Governing the Exercise of Powers by Audit Committees" and "Regulations Governing the Appointment and Exercise of Powers by the Remuneration Committee."
 
Reported by: Mike Lu / Angela Lin
 
5.     Amendment to the "Regulations Governing Use of Proxies for Attendance at Shareholders’ Meetings of Public Companies"
 
The FSC announced the amendment to the "Regulations Governing Use of Proxies for Attendance at Shareholders’ Meetings of Public Companies" on March 29, 2018.  Please refer to item 16 ofNo. 292 of Lexgroup Newsletterissued by Lexcel Partners for further details.
 
Reported by: Mike Lu / Eliza Lee
 
Labor
 
6.     Draft of the Labor Dispute Act
 
On March 26, 2018, the Judicial Yuan passed the draft of the Labor Dispute Act, which is summarized below:
 
(1) The scope of labor disputes include:
 
(a).Disputes arising from labor laws, collective agreements, work rules, resolutions of labor-management conference, employment contracts and any other labor relationship;
 
(b).Disputes between a labor union and members and between members of a labor union;
 
(c). Disputes between students and a partner institution under cooperative education; and
 
(d).Tort disputes arising from violation of gender equality in employment, employment discrimination, occupational disaster, labor union activity, non-compete clauses and any other labor relationship. (Article 2)
 
(2) Courts of each instance shall establish labor divisions or specialized sections, and select those who have knowledge or experience in labor laws to act as judges. (Article 4)
 
(3) Before filing complaints, it is required to proceed with a labor mediation, which is heard by a labor mediation committee, comprising 1 judge from labor division and 2 mediators, in no more than 3 hearings.  If the mediation fails and proceeds with litigation, the judge of the mediation shall continue to hear the case. (Article 20, 21, 24, 31)
 
(4) For the international jurisdiction and domestic jurisdiction of labor disputes, an employee may file a complaint with the Taiwan court having jurisdiction over where he/she works, and if being sued, the employee may file a motion to transfer such litigation to a court in a competent jurisdiction. (Article 5, 6)
 
(5) Reduction or temporary exemption from the fees for filing complaints, appeals and applications for compulsory enforcement. (Article 11, 12, 13)
 
(6) Employers are obligated to submit documents that shall be prepared pursuant to laws. In addition, the remuneration employees received from the employer shall be presumed as wages for work, and the working time showing on the attendance record shall be presumed as duty performance with the employer's agreement. (Article 37, 38)
 
(7) If employees win the case, the court shall on its own initiative declare a provisional enforcement. Where the employer is ordered to perform certain action or inaction, the court may, on the employees' request, order the employer to compensate monetarily if the employer does not perform accordingly within the prescribed period. (Article 39, 44)
 
(8) Relieving the burden of proof and placing bond for employees to apply for provisional remedies. (Article 46, 47)
 
(9) Stipulating special types of injunction reliefs, including:
 
(a).Ordering to pay wages, in advance in a wage payment litigation;
 
(b).Ordering to employ continually and pay wages, in a litigation to declare the employment exists; and
 
(c). Ordering to employ continually based on the original employment or the employment agreed upon by both parties, in a litigation to declare the relocation invalid or to reinstate the original position. (Article 48, 49, 50)
 
Reported by: David Tsai / Zachary Peng
 
Harassment Behavior Prevention Act
 
7.     Draft of the Harassment Behavior Prevention Act
 
The Ministry of the Interior is preparing the draft of "Harassment Behavior Prevention Act", which stipulates the definition of harassment and adopts multi-stage punishments to protect a person’s life, safety and freedom from fear and offence. This also includes supplementation of the lack of laws under the current legislative framework. We summarize the key points below:
 
(1) The definition of harassment behavior: Harassment behavior means that a person who loves/likes/hates a specific person and then has repeated or continuous disgusting or fearful behavior, including, but not limited to, surveillance, tracking, making unwanted silent phone calls, asking for dates, sending things, showing messages damaging one's reputation or misusing personal data to purchase things, etc. against the specific person, his/her relative(s) or the person with a close relationship, such as a current partner or spouse.
 
(2) Punishment for first offenders: For a person charge with harassment behavior in flagrante delicto, the police may prevent his/her harassment behavior immediately. If a person commits harassment after the investigation has been made by police, the police may impose the punishment of a warning or a fine from NT$10,000 to NT$100,000 on the person.
 
(3) Punishment for recidivists: Within two (2) years of being warned or fined, if the person continues to commit harassment, the court may issue a prevention order to prohibit the person from committing the harassment again, may order the person to maintain a specific distance from the residence and workplace of the victim and may take other necessary measures to provide the victim with better protection. If there is any violation of the order, the perpetrator shall be sentenced to imprisonment for not more than three (3) years or short-term imprisonment; in lieu thereof, or in addition thereto, a fine of not more than NT$300,000 may be ordered.
 
Reported by: David Tsai / Paul Hsu
 
SITE/SICE
 
8.     The FSC Promotes the Measure of "Calculation of Sales Incentives based on AUM"
 
On March 29, 2018, the FSC issued a press release in relation to the meeting on March 28, 2018, with enterprises engaging in fund business.  The FSC indicated that the attendees reached a consensus substantially and agreed to make adjustments to the calculation of sales incentives on the AUM basis, to replace those made on sales volume basis.  While further details will be subject to the negotiation between the enterprises and sales agents, it is generally agreed that such changes will be completed by the end of 2019.
 
Additionally, the FSC emphasized that the purpose of the meeting was to discuss the calculation method for sales incentives paid to the sales agents, which is irrelevant to "sales charges" charged by sales agents from investors.
 
Reported by: Jeffrey Liu / Caitlyn Kao
 
Fund
 
9.     Ruling in connection with Amendment to Trust Deed.
 
The MOF has issued a ruling to simplify the process for a local trust fund to apply for certificate of residence on behalf of its beneficiaries for the purpose of Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income.  Accordingly, the FSC issued another ruling to provide that where a securities investment trust enterprise ("SITE") intends to apply for said certificate of residence for its beneficiaries, the SITE may amend the trust deed without a need to be approved at the beneficiaries' meeting, provided that a legal opinion issued by a Taiwan lawyer to confirm that the amendment does not have significant impact on rights/benefits of beneficiaries will be required for the application with the FSC.  Furthermore, thirty (30) days before the enforcement date of the revised trust deed, announcements and notices shall be made to the beneficiaries.
 
Reported by: Jeffrey Liu / Jack Tai
 
Financial
 
10. Amendment to "Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries"
 
The FSC announced the amendment to the "Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries", which will take effect recently.  We summarized as below:
 
(1) The banking industries with total assets of more than NT$ one trillion audited by certified public accountants in the previous year:
 
(a).Shall set up a dedicated legal compliance unit and a chief compliance officer of the head office, who may concurrently conduct anti-money laundering and combating the financing of terrorism matters, but may not conduct legal matters or other matters having conflicts of interest with his/her duties;
 
(b).Shall establish a bank-wide framework for legal compliance, risk management and supervision; and
 
(c). Shall set up an information security unit having independent authority and designated persons with positions of assisting manager or higher or comparable positions as chief officers of the information security unit.
 
(2) The financial holding companies and banking industries shall establish a whistle blower system. The head office shall assign an independent unit in charge of the standardized procedure to the impeachment case which includes investigation, confidentiality, whistle-blower’s right, etc. It will be implemented 6 months after announcement of the amendment.
 
Reported by: Stacy Lo / Hsiyen Hsu
 
Banking
 
11. Amendments to the "Regulations Governing Foreign Bank Branches and Representative Offices"
 
On March 20, 2018, the FSC announced the amendments to the "Regulations Governing Foreign Bank Branches and Representative Offices" ("Regulations"), which would take effect in the following days.  According to the amendments, the limit of credit extended by a branch of a foreign bank specified in Subparagraph 1, Paragraph 2, Article 14 of the Regulations will be amended as "NT$ 7 billion or twice of the net value of such branch, whichever is higher"; and the limit of total amount of outstanding NT$ loan of a branch of foreign bank, which does not offer retail deposit business or does not satisfy the relevant requirements specified in Paragraph 1, Article 19-3 of the Regulations is relaxed from 30 times of the net value of such branch to 40 times of the same.
 
Reported by: Stacy Lo / Aaron Lai
 
Regulatory Sandbox
 
12. Draft Rules Governing Innovative Experiments of Unmanned Vehicle Technology
 
The Ministry of Economic Affairs announced the draft "Rules Governing Innovative Experiments of Unmanned Vehicle Technology" ("Rules") on March 16, 2018, whose legislative purpose is to encourage the unmanned vehicle technology innovations in Taiwan due to the recent developments and innovative applications of such technology.  The draft Rules are thus prescribed by referring to the spirits of the regulatory sandbox of financial technology to provide management mechanisms on the performance of unmanned vehicle technology related experiments.  The draft Rules provide the documents and project contents required for applying for such an experiment, the examination guidance and the exemption to some laws and regulations.
 
Reported by: Jolene Wang / Chenchi Wang
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.