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. 294)I
2018-04-24    
 
 
Act of Citizen Participation of Criminal Judgement
 
1.     Draft of the Act of Citizen Participation of Criminal Judgement
On April 22, 2018, the Executive Yuan passed the draft of the Act of Citizen Participation of Criminal Judgement. We summarize the major points below.
 
(1) General provisions: regulating the legislation reasons, defining terms such as citizen judge, composing citizen participation judgement court and the prevailing standard with other laws;
 
(2) Applicable cases and jurisdiction: defining the types of case applicable to citizen participation judgement, setting out the elements of case which shall be exempted from citizen participation judgement and processing cases that jointly prosecuted by the prosecutor.
 
(3) Citizen judge and backup citizen judge: regulating the rights and interests of citizen judge and backup citizen judge; setting out the positive and passive qualification and refusing reasons to be elected as citizen judge and backup citizen judge; illustrating the process for the election and dismissal of citizen judge and backup citizen judge and the finalization of duties; and regulating the protection of citizen judge, backup citizen judge and candidate of citizen judge.
 
(4) Trial procedure: regulating the system of indictment without dossier and evidence, matters of compulsory measure, principles of litigation under the chief judge's commend, preliminary proceeding, disclosure of evidence and exchanging of pleading, ruling on evidence, clarification obligation before trial, continues trial etc.; rendering citizen participation judgement; setting out elements for appeal and retail;
 
(5) Penalty: regulating elements where citizen judge and backup citizen judge violate their obligation and setting out administrative penalty when citizen judge, backup citizen judge and candidate of citizen judge violate certain obligations.
 
(6) Review of the result and effectives of the system of citizen participation judgement: regulating the Result and Effectives Review Committee ("Committee"), reviewing period and the composition of the Committee.
 
(7) Supplementary articles: regulating the enforcement rules, regulation on old procedure shall prevail and the effective date.
 
Reported by: David Tsai / Naiju Kuan
 
Labor
 
2.     Rulings Related to Deferral of Annual Leaves
             
On April 11, 2018, the Ministry of Labor issued rulings relating to deferring annual leaves under Article 38 of the Labor Standards Act.  We summarize the major points below:
 
(1)     Subject to the agreement between the employer and employee, untaken annual leave may be deferred for a term less than 1 year.  Additionally, once such term expires, untaken annual leave may be further deferred again subject to the agreement between the employer and employee for a term not exceeding the end of the next year.
(2)     Where "the end of the original annual leave year" is within the 6-month period prior to occurrence of the cause to calculate average wage, the wages for the untaken deferred annual leaves shall be counted in the average wage.  Since such wages are remuneration for the work in the whole original annual leave year, the wages for how many untaken annual leaves shall be counted in the average wage may be subject to the agreement between the employer and employee.
Reported by: David Tsai / Zachary Peng
 
3.     Amendment to the Application Forms and Required Documents for Employers to Hire Class A Foreigners
              
 On March 30, 2018, the Ministry of Labor amended the "Application Forms for Employers to Apply For Hiring Class A Foreigners" and "Other Required Documents For Employers to Apply For Hiring Class A Foreigners".  The amendments add options in the roaster of employed foreigners that a foreign special professional satisfies the requirements in the field of economics, education, culture and art, sports or architecture design, and stipulates the required documents in those fields.  The amendments took effect retrospectively on February 7, 2018.
 
Reported by: David Tsai / Zachary Peng
 
Taxation
 
4.     Announcement of the Draft Amendments to "Enforcement Rules of the Income Basic Tax Act"
 
The Ministry of Finance ("MOF") announced the draft amendments to the "Enforcement Rules of the Income Basic Tax Act" on March 27, 2018. We summarize the major points below:
 
(1)   To amend the "investment credit" items referred to in the Income Basic Tax Act.
 
(2)   To delete the regulations governing the calculation and deduction of the balance of imputation credit account, and to amend the term "Imputation Tax Credit" to "Deductible Tax credit " and the calculation method of the personal basic income, regular income and the amount of tax evasion.
 
(3)   The amendments will take effect on January 1, 2018, except for item 1 above which will take effect from the date of announcement.
 
Reported by: Stacy Lo / Rady Lee
 
5.     Draft Amendments to the "Enforcement Rules of the Income Tax Act", and the" Guidelines for Examination of Profit-seeking Enterprise Income Tax"
 
The MOF announced the draft amendments to the "Enforcement Rules of the Income Tax Act", and the" Guidelines for Examination of Profit-seeking Enterprise Income Tax" on April 3, 2018.  We summarize the major points below:
 
I. "Enforcement Rules of the Income Tax Act":
 
(a)   To delete the articles associated with securities income tax.
 
(b)   As the Integrated Income Tax Imputation System was abolished as of January 1, 2018, profit-seeking businesses no longer need to set up an account for the deductible amount for their shareholders, and thus there is no need to separate the "net amount" and "total amount" given that the deductible amount would be no longer applicable.  As of January 1, 2019, half amount of the 10% enterprise income tax for dividends or earnings received by individuals not residing within the territory of R.O.C and profit seeking business with head office outside of the territory of R.O.C. may no longer be used to offset its withholding amount and thus the relevant amendment was made.
 
(c)   Taxes shall be imposed on dividends or earnings received by corporate shareholders, members of cooperatives, or other juristic investors investing in domestic companies, cooperatives, or other juristic persons.
 
(d)   Since cooperatives, limited partnerships, and medical juridical associations has the same legal status as juridical persons with corporate profit-seeking enterprises and may decide the distribution of earnings upon resolutions, they shall not be subject to the offset rule.
 
(e)   As of January 1, 2018, personal dividend income tax system would be implemented, and tax payers may choose to include the dividend income within the comprehensive income amount for taxation and subject to deductible amounts, or to separate the dividend and use unified tax rate for taxation.
 
(f)    If an individual died or left the R.O.C. territory after abolishing his/her domestic residence/dwelling, he/she may still be reported as a dependent by the tax payer, whose tax-free amount and standard deductible amount may be fully deducted. 
 
II. "Guidelines for Examination of Profit-seeking Enterprise Income Tax":
 
(a) As the Integrated Income Tax Imputation System was abolished as of January 1, 2018, profit-seeking businesses no longer need to set up an account for the deductible amount for their shareholders, and thus there is no need to separate the "net amount" and "total amount" given that the deductible amount would be no longer applicable.  In addition, dividends or earnings paid to cooperatives, limited partnerships, and medical juridical associations shall not be calculated into the income amount.
 
(b)   The rules governing recognition as expenses of labors pension funds estimated and fully set aside by profit-seeking enterprises in accordance with Labor Standards Act.
 
(c)   Amendment to the basis for imposing fines to profit-seeking enterprises in the form of sole proprietorship and partnership in the event of any omission or shortage in reporting the income; which will apply to the income reporting cases as of 2018.
 
Reported by: Stacy Lo / Jack Tai
 
The Electricity Act
 
6.     Ruling of the Electricity Act
 
The Ministry of Economic Affairs announced a ruling on March 31, 2018, specifying that "certain scale" in Paragraph 2, Article 21 of the Electricity Act refers to "the domestic sales amount in the last fiscal year of the electricity enterprise involved in a combination exceeds NT$15 billion and the domestic sales amount in the last fiscal year of the constituent electricity enterprise exceeds NT$2 billion."  In addition, if the electricity enterprise involves in a combination and other electricity enterprises fall within the definition of "affiliates" defined in the Company Act, the sales amount thereof shall be considered altogether.
 
Reported by: Kang-Shen Liu / Chenchi Wang
 
Independent Directors
 
7.     To Add the Provision that Independent Directors may Mandate the Professionals to Assist Them to Perform Their Duty.
 
On April 3, 2018, the Legislation Yuan passed the amendment to the Article 14-2 and 178 of the SEA, to provide that neither a company nor other board members may obstruct, refuse, or evade the actions of independent directors in the performance of their duties.  If they deem necessary to perform those duties, independent directors may request the board to appoint relevant personnel or to hire professionals for assistance. Such expenses necessary to the hiring of professionals or the exercise of powers by the independent directors shall be borne by the company. The penalty thereof is also provided in the amendment of the Article 178.
 
Reported by: Jeffrey Liu / Edison Tang
 
Fund
 
8.     Draft Amendment to the "Regulations Governing Offshore Funds"
 
On April 10, 2018, the Financial Supervisory Commission ("FSC") issued a press release to announce proposed amendments to the Regulations Governing the Offshore Funds.  We outline the proposed amendments below:
 
(1)   In addition to sales agents of offshore funds and securities investment consulting enterprise ("SICE") having signed information cooperation agreement with master agent(s) of offshore funds, it is further permitted that a SICE equipped with facilities to obtain real time information of offshore funds is also qualified to provide advisory business of offshore funds (Article 4);
 
(2)   Where the share classes of offshore funds will be resumed for trading, the master agent will need to apply with the Securities Investment Trust and Consulting Association ("SITCA") for a prior approval in advance and make public announcement within 3 days from the approval date (Article 12); and
 
(3)   To cope with the amendment to Paragraph 2 of Article 11 of Securities Investment Trust and Consulting Act in connection with the number of offerees under private placement, the total number of offerees for private placement of offshore funds under the category "Natural persons, juristic persons, or funds meeting the conditions set by the FSC." will be adjusted from 35 persons to 99 persons (Article 52).        
 
The FSC will formally announce the draft amendments for public consultation shortly.
 
Reported by: Jeffrey Liu / Eliza Lee
 
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.