Activities

2021

  1. 【Speech】David Tsai, Cindy Chien and Alex Li attorneys at law were invited to deliver the speech on January 21, 2021 on the topics of "Gender Equality and Prevention from Sex Harassment", "Bully in Work Place and Online Speech" and "Civil and Criminal Liabilities for Wronging When Performing Duties".

2020

  1. 【Public Participation】Lexcel Partners hereby announces the winners of the award of the 2020 Subsidy:1. Zi-Wen Yeh 2. Cing-Yun Yeh 3. Lei-Sheng Chao 4. Pei-Ying Lin5. Ping-Hsuan Wang 6. Qi-Ting Yang 7. Yen-Chih Lin.
  2. 【Speech】Mike Lu invited Professor T.F. Chu of National Chenchi University to give a speech on December 18, 2020 on the topic of "Capital Reduction and Squeezing Out of Shareholders” at the Taipei Bar Association.
  3. 【Speech】Stacy Lo and Lily Huang were invited to deliver a speech on December 18, 2020 on the subject of "Personal Information Protection for the Financial Industry".
  4. 【Speech】Our firm hold seminars respectively on November 27, 2020 and December 4, 2020 on the relevant legal issues for entrepreneurs.  Rady Lee, Will Chen and Alex Li will make presentation on November 27, 2020 on the joint venture agreement, Company Act, tax laws and labor laws related issues; and Lily Huang, Bella Chiu and Huaili Lu will make on December 4, 2020 on the intellectual property laws and privacy law related issues.
  5. 【Speech】Our firm hold a seminar on November 16, 2020 with Crowell & Moring LLP on the subject of  "Opportunities and Challenges of Taiwan Companies under the Trade War". Stacy Lo and Kang-Shen Liu will present on Taiwan control measures for cross-border investments, determination of country of origin under the trade war and possible impact of Hong Kong National Security Law. Robert A. Burton, Evan Y. Chuck and David R. Stepp are invited to present on US government contracting regulations and China export restrictions. Associate Research Fellow Chien-Huei Wu of Institute of European and American Studies, Academia Sinica and Associate Professor Ching-Fu Lin of Institute of Law for Science and Technology, NTHU are invited to present and comment on the above issues.
  6. 【Speech】Mike Lu and Jeffrey Liu were invited by HKIFA to deliver a speech on November 3, 2020 on the subject of "2020 Regulatory Development for Fund Market in Taiwan".
  7. 【Speech】David Tsai, Rady Lee and Cindy Chien were invited to deliver a speech on on October 16, 2020 on the subject of "Corresponding to Personal Information Protection Act" and "Gender Equality and Prevention from Sex Harassment".
  8. 【Speech】David Tsai hosted the Labor and Employment Law Committee of Taipei Bar Association on October 12, 2020 to invite Dr. Li Nien-Wei of National Taiwan University Hospital to give a speech on the topic of “The Clinical Practice on Identification of Impairment of Labor Capacity”.
  9. 【Speech】Stacy Lo, David Tsai, Rady Lee and Alex Li were invited by Hsinchu Science Park Bureau to deliver a speech on October 6, 2020 on the subject of "Representative cases and legal trend of M&A" and "Renovation of Commercial Dispute Resolution".
  10. 【Speech】Mike Lu was invited to deliver a speech on September 23, 2020 on the subject of "Insider Trading, Whistle Blower, and Latest Corporate Legal Dispute".
  11. 【Speech】Stacy Lo and Lily Huang were invited by the Hsinchu Science Park Bureau to deliver a speech on September 17, 2020 on the subject of "Introduction of Personal Information Protection Act and Related Issues".
  12. 【Speech】Mike Lu and Eliza Lee were invited to deliver a speech to the financial sector on September 9, 2020 on the subject of "Non-SIT Funds and Recent Movement of Financial Supervision".
  13. 【Speech】Mike Lu hosted the Corporate Governance and Mergers and Acquisitions Committee of Taipei Bar Association on 19 August, 2020 to invite Yueh-Ping (Alex) YANG of College of Law at National Taiwan University to give a speech on the subject of “Influence on Corporate Governance and M&A Legal Frame Work by Development of Government in Financial Sector”.
  14. 【Public Events】Mike Lu of Lexcel Partners hosted a movie appreciation event for the Corporate Governance and Merger Committee of Taipei Bar Association on 11 August, 2020.
  15. 【Speech】Mike Lu was invited by the client to give a speech on the subject of “The Latest Financial Regulatory Update” on July 30, 2020.
  16. 【Speech】Echo Yeh of this firm is invited by the client to introduce and share the relevant information related to NGOs on July 29, 2020.
  17. 【Speech】Mike Lu, Echo Yeh and Aaron Lai were invited to deliver a speech on July 28, 2020 to the financial sector on the subject of "AML/CFT of Financial Sector and Recent Movement of Financial Supervision".
  18. 【Public Participation】Echo Yeh and Stacy Lo were invited by the Financial Supervisory Commission to participate in the "FinTech Development Forum" on 15 July 2020, to provide advice and suggestions on the FinTech development and use of personal information. 
  19. 【Speech】Stacy Lo and Lily Huang were invited to deliver a speech on July 6 and July 23, 2020 respectively on the subject of "Introduction of Personal Information Protection Act and Related Issues".
  20. 【Speech】David Tsai, Kang-Shen Liu and Alex Li were invited by Importers and Exporters Association of Taipei to deliver a speech on July 7, 2020 respectively on the subject of "Labor Incidence Act in practice ".
  21. 【Speech】David Tsai, Kang-Shen Liu and Alex Li were invited to deliver a speech on July 6, 2020 respectively on the subject of "Labor Incidence Act in practice ".
  22. 【Speech】The English webinar on the topic of " Regulatory Trend in Taiwan " was presented by Echo Yeh, Stacy Lo and Hsiyen Hsu on June 4, 2020.
  23. 【Speech】Mike Lu hosted the Corporate Governance and Mergers and Acquisitions Committee of Taipei Bar Association on June 3, 2020 to invite  the judge of the High Court, to give a speech on the “Introduction of Draft Act for Judicial Commercial Matters”.
  24. 【Publication】David Tsai and Alex Li were invited by the Angle Accounting Magazine to write an article of "The Tradition-Renovating Labor Incident Act: New Era for Labor Dispute Resolution".
  25. 【Speech】Alex Li was invited by the Rotary Club of Taipei Baoan to deliver a speech of Labor Incident Act on 27 February.
  26. 【Public Participation】Mike Lu has been recognized and recommendated by the Taipei Bar Association as a qualified speaker for Educational Training of Corporate Governance for Director/Supervisor of Listed Companies. 
  27. 【Public Participation】Stacy Lo and Angela Lin provided legal analysis on the survey of World Bank's Doing Business in Taiwan for over 6 years.
  28. 【Announcement】Angela Lin was announced on January 1, 2020 as a junior partner.

2019

  1. Public ParticipationLexcel Partners hereby announces the winners of the award of the 2019 scholarship:I. Scholarship: 1. Tzu-Hsuan Chen 2. Kai-Hsiang Hsu II. Subsidy Award:1. Yu-Fang Chou 2. Chien-Hao Tseng 3. Liang-Syuan Wu
  2. 【Speech】The english webinar on the topic of "Regulatory Changes to Labor Law in Taiwan" was presented by Echo Yeh, Naiju Kuan and Aaron Lai on December 12, 2019.
  3. 【Speech】Stacy Lo and Lily Huang were invited to deliver a speech on December 11 and 12, 2019 respectively on the subject of "Introduction of Personal Information Protection Act and Related Issues".
  4. 【Speech】Mike Lu and Jeffrey Liu were invited by HKIFA to deliver a speech on November 27, 2019 on the subject of "2019 latest regulatory development of the Taiwan fund market".
  5. 【Speech】Hsiyen Hsu, Will Chen and Mindy Liao were invited by School of Law, Soochow University to share their experience under the subject of "Career Planning" on November 13, 2019. 
  6. 【Speech】Echo Yeh and Rady Lee are invited by NTU international business and Chunghwa Negotiation Management Society to deliver a speech on November 2, 2019 on the subject of "Strategy and Trend of Merger and Acquisition".
  7. 【Publication】Mike Lu was interviewed by the Dissent Journal on the subject of “Establishing a Sound Legal Industrial Policy” published on 15 October 2019.
  8. 【Speech】Shih-Jung Lee and Paul Hsu were invited by the Agicultural Bank of Taiwan to deliver a series of speeches on the subject of "Deposit and Remittance Practice and Personal Data Protection Act" from October 7, 2019.
  9. 【Speech】David Tsai was invited by the School of Law, Soochow University to deliver a speech on the subject of "Preparation of National Examination and Attorney Career ".
  10. 【Public Participation】The 2019 Scholarship and Financial Aid for Law Students of Lexcel Partners is now open for application from October 1 to October 31.
  11. 【Speech】Jeffrey Liu was invited by the Securities and Futures Institute to deliver a speech on the subject of "Impact of MiFID II on Asset Management Industry" on August 24, 2019.
  12. 【Speech】Mike Lu hosted the Corporate Governance and Mergers and Acquisitions Committee of Taipei Bar Association on August 23, 2019 to invite Mr. Morris Tu to give a speech on Enhancing Management for Legal Affairs Through Scientific Technologies.
  13. 【Speech】Stacy Lo and David Tasi were invited to deliver a speech on the subject of "What you should know for signing agreements" on August 16, 2019.
  14. 【Public Events】Mike Lu hosted a movie appreciation event of Corporate Governance and Merger Committee of Taipei Bar Association on August 9, 2019.
  15. 【Speech】Mike Lu, Caitlyn Kao and Eliza Lee were invited to deliver a speech on the subject of "Application and Practice for Personal Data Protection Act by Financial Industry" on August 6, 2019.
  16. 【Speech】Mike Lu hosted the Corporate Governance and Mergers and Acquisitions Committee of Taipei Bar Association on August 6, 2019 to invite Prof. Kuan-Chun Chang of College of Law at NCCU to give a speech on "Legal Liability and Risk Management of AI."
  17. 【Public Participation】Lexcel Partners was engaged by the Importers and Exporters Association of Taipei to serve as an industry consultant of the "Joint Service Center for Importers and Exporters" to assist traders in resolving trade disputes and other related issues
  18. 【Speech】Mike Lu hosted the Corporate Governance and Mergers and Acquisitions Committee of Taipei Bar Association on June 26, 2019 to invite Prof. Wen-Yeu Wang of College of Law at NTU to give a speech on "Exploring Foundation of Economic and Organizations"
  19. 【Speech】Jeffrey Liu and Rady Lee were invited to deliver a speech on June 17 and 18 of 2019 on the subject of "Principle of Fair Treatment to Clients with financial service providers"
  20. 【Publication】Mike Lu and David Tsai published the article of "Legal Nature of Payment to Director and Supervisor " on Angle Accounting Magazine in February, 2019.
  21. 【Speech】Stacy Lo, Jeffrey Liu and Rady Lee were invited by the Taiwan Financial Services Roundtable on January 19, 2019 to deliver a speech on the subject of "Understand the Most Recent Amendment to the Company Act in One Time".
  22. 【Speech】David Tsai and Paul Hsu were invited by the Rotary Club of Taipei Baoan to deliver a speech on January 3, 2019 on the subject of " Gender Equality and Prevention from Sex Harassment".

2018

  1. 【Speech】Jeffrey Liu and Mike Lu hosted the Corporate Governance and Merger Committee of Taipei Bar Association on December 25, 2018 and Professor Ting-Bing Wu of the Department of Finance in National Central University was invited to deliver a speech on the subject of "Legal Dispute of TRF".
  2. 【Speech】Mike Lu and Rady Lee were invited by the Legal Affairs Bureau of Taipei City Government to deliver a speech on December 21, 2018 on the subject of "Newly Amended Company Act and Case Studies".
  3. 【Public Events】Mike Lu hosted a movie appreciation event of Corporate Governance and Merger Committee of Taipei Bar Association for the movie on December 21, 2018.
  4. 【Speech】Mike Lu and Rady Lee were invited by Shih Hsin University to deliver a speech on November 30, 2018 on the subject of "Impact on Mergers and Acquisition by Amendment to the Company Act".
  5. 【Speech】Mike Lu hosted the Corporate Governance and Merger Committee of Taipei Bar Association on November28, 2018 and May Lee of the Director General of the Department of Commerce, Ministry of Economic Affairs ROC was invited to deliver a speech on the subject of "The Amendment to the Company Act".
  6. 【Speech】Kang-Shen Liu and Mike Lu hosted the Corporate Governance and Merger Committee of Taipei Bar Association on November 22, 2018, inviting commission member Ting-Dong Yan of Fair Trade Commission to deliver a speech on the subject of "Fair Trade Act Regulating the Vertical Trade Restrain".
  7. 【Speech】Mike Lu and David Tsai were invited by the Corporate Operation Association on November 12, 2018 to deliver a speech on the subject of "Understanding the Amendment to the Company Act at Once".
  8. 【Speech】Stacy Lo, Jeffrey Liu and Caitlyn Kao were invited to the Annual Conference on Finance in Singapore on November 2, 2018, and Stacy Lo was the attendee in the seminars of Opportunities in ASEAN Markets.
  9. 【Speech】Sue Su was invited to deliver a speech on the topic of "Legal Issues in Respect of Cross Border Mergers and Acquisitions” on November 2, 2018, at the class “Technology and Law” of the EMBA program of National Tsing Hua University.
  10. 【Public Participation】The 2018 Scholarship and Financial Aid for Law Students of Lexcel Partners is now open for application from October 1 to October 31.  
  11. 【Speech】Echo Yeh, Stacy Lo and Jack Tai delivered a speech on the subject "Amendment to the Company Act" on September 17, 2018.
  12. 【Speech】Stacy Lo and Jeffrey Liu were invited by Securities and Futures Institute to deliver a speech on the subject of "The Impact of MiFID II on Asset Management Industry" on September 12, 2018.
  13. 【Speech】Kang-Shen Liu, Chenchi Wang and Naiju Kuan delivered a speech on the subject "Matrimonial Property Regimes" on September 6, 2018.
  14. 【Speech】Mike Lu, Susan Chen and Rady Lee were invited to deliver a speech on August 31, 2018 on the subject of "Fair Treatment Principle and Latest Financial Laws and Regulations".
  15. 【Speech】Echo Yeh, David Tsai and Aaron Lai were invited by the client on August 30, 2018 to deliver a speech on the subject "Recent Regulatory Changes in Taiwan".
  16. 【Speech】Stacy Lo and Aaron Lai delivered a speech on the subject "Amendment to the Company Act" on August 28, 2018.
  17. 【Speech】Mike Lu was invited by the Corporate Operation Association to deliver a speech on August 27, 2018 on the subject of "Understanding Amendment to the Company Act Easily".
  18. 【Speech】Stacy Lo and Angela Lin delivered a speech on the subject "Amendment to the Company Act" on August 22, 2018.
  19. 【Speech】Mike Lu and Rady Lee were invited by the PMLBA Program, National Taiwan University to deliver a speech on August 11, 2018 on the subject of "Nutshell of 2018 Amendment to the Company Act".
  20. 【Speech】Mike Lu and Kang-Shen Liu hosted the Corporate Governance and Merger Committee of Taipei Bar Association on August 1, 2018 and May Lee, the Director General of the Department of Commerce, Ministry of Economic Affairs ROC, was invited to deliver a speech on the subject of "Comments on Recent Amendment to the Company Act".
  21. 【Speech】Mike Lu and David Tsai hosted the Corporate Governance and Merger Committee of Taipei Bar Association on July 21, 2018 and Hou-Wei Wang, the Director of Department of Labor Relations, Ministry of Labor, was invited to deliver a speech on the subject of "Movement of Labor Relations in Business and Promotion of Labor Policies".
  22. 【Speech】Mike Lu and Caitlyn Kao were invited to deliver a speech on June 12, 2018 on the subject "Reform and Trends of Financial and Corporate Related Laws".
  23. 【Speech】David Tsai was invited by the School of Law, Soochow University to deliver a speech on the subject of "Difficulties and Achievements of Practicing as an Attorney".
  24. 【Speech】Mike Lu was invited by the HKIFA to deliver a speech on May 16, 2018 on the subject of "The Latest Development of Financial Market in Taiwan and Regulatory Update".
  25. 【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.
  26. 【Publication】Mike Lu published the article of "Finding Right Direction for Amendment to Company Act" on Ettoday on April 24, 2018.
  27. 【Speech】Mike Lu and Caitlyn Kao were invited to deliver a speech on April 23, 2018 on the subject "Business Scope of Asset Management and Practice".
  28. 【Speech】Mike Lu and Angela Chang were invited to delivered a speech on April 10, 2018 on the subject of "Introduction of Regulations on Financial Service Enterprise and Practice".
  29. 【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.
  30. 【Speech】Mike Lu hosted the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, on March 17, 2018 and Ms. S.W. Hu, Vice Professor of the Law School of National Taiwan University, was invited 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".
  31. 【Speech】Sue Su, Echo Yeh and Mike Lu were invited to deliver a speech on February 27, 2018 on the subject of "Case Study on Hostile Takeover".
  32. 【Speech】Shih-Jung Lee delivered a speech on the subject of "Research and Practice on Compulsory Enforcement" on February 13, 2018.
  33. 【Speech】Echo Yeh, Mike Lu and Stacy Lo were invited to deliver a speech on January 26, 2018 on the subject of "Draft Amendments to Company Act".
  34. 【Speech】Mike Lu hosted the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, on January 13, 2018 and 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, were invited to deliver a speech on the subject of "Trends of and Coordination between Corporate Governance and Coordination of Labor Relationship Conflicts.

2017

  1. 【Speech】Echo Yeh and Mike Lu delivered a speech on the subject of "Regulatory Changes to Corporate Governance and AML/CFT" on December 26, 2017.
  2. 【Speech】Sue Su was invited to deliver a speech on the topic of “Strategy Alliance of Joint Venture, and Mergers and Acquisitions” on 27 October, 2016, for the “Technology and Law” seminar held by the EMBA program of National Tsing Hua University.
  3. 【Speech】David Tsai and Zachary Peng of Lexcel Partners were invited by the Taiwan Insurance Institute to deliver a speech on the topic of "Legal Liabilities Occurred from Dishonesty of Insurance Practitioners" on 19 October 2017.
  4. 【Speech】Shih-Jung Lee and Mark Chen were invited by the Agricultural Bank of Taiwan to deliver a speech on the topic of "Laws, Regulations and Practice of Money Laundering Prevention and Control" on 4 September 2017.
  5. 【Speech】Mike Lu was invited to deliver a speech on the topic of case study on mergers and acquisitions and amendments to the Company Act on 7 June 2016 for the course of "Laws of Mergers and Acquisitions" at School of Law, Shih Hsin University.
  6. 【Speech】Echo Yeh and Mike Lu delivered a speech on the topic of " Analysis and Study of Amendments to Company Act" for an onsite training of a client of Lexcel Partners on 1 June 2017.
  7. 【Speech】Mike Lu hosted the Corporate Governance and Mergers and Acquisitions Committee of Taipei Bar Association on 3 June 2017 and invited Ms. Li Mei, Head of the Department of Commerce, Ministry of Economic Affairs, to give a speech on "Analysis and Study of Amendments to Company Act."
  8. 【Public Participation】David Tsai serves as a supervisor in the 28th Board of Supervisors of Taipei Bar Association.
  9. 【Speech】David Tsai and Chenchi Wang were invited by the Taiwan Insurance Institute to deliver a speech on the topic of "Tendency and Types of Emerging Financial Crimes" on 26 May 2017.
  10. 【Speech】Stacy Lo was invited by the Taiwan Insurance Institute to deliver a speech on "International Regulatory Laws and Standards" on 24 May 2017.
  11. 【Speech】Mike Lu hosted the Corporate Governance and Mergers and Acquisitions Committee of Taipei Bar Association on April 8, 2017 which invited Mr. Kuan-Chun Chang of College of Law at NCCU (also the general manager of the Financial Ombudsman Institution) to give a speech on "Introduction to and Study of the Financial Consumer Protection Act and the Ombudsman Procedure."
  12. 【Public Participation】Mike Lu was invited to attend the public hearing for amendments to Company Act at the Legislative Yuan on 31 March 2017 and make a report of legislation opinions.
  13. 【Speech】Lawrence Liu, Chairperson of CDIB Venture Capital Corporation, was invited to deliver a speech on the topic of "Fortress America" for Lexcel Partners on 30 March 2017, which has been highly appreciated by the colleagues of Lexcel Partners.
  14. 【Speech】David Tsai was invited to deliver a speech on the topic of "Recent Amendments to Labor-Relevant Laws and Regulations (including One Fixed Day Off and One Flexible Rest Day) for Taipei Uptown Rotary Association.
  15. 【Speech】David Tsai is invited to deliver a speech on the topic of "Recent Amendments to Labor-Relevant Laws and Regulations (including One Fixed Day Off and One Flexible Rest Day) for Taipei Bao-an Rotary Association.
  16. 【Speech】Susan Chen was invited to deliver a speech on the topic of "Fair Dealing Policy for Financial Industry" for an onsite training of a client of Lexcel Partners on 13 February 2017.
  17. 【Publication】Mike Lu and Allen Lai published an article of "The Perspective of Current Situation and Concern of of Anti-money Laundering System by Taiwan Lawyers" in the Dissent Journal, Vol. 32, 2017.
  18. 【Speech】Mark Chen 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. 【Speech】Sue Su 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.
  2. 【Speech】Mike Lu and David Tsai 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. 【Public Participation】Lexcel Partners sponsored Graduate Institute of Art History, National Taiwan University for the 2016 Seminars on Japanese Art.
  4. 【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:
  5. 【Speech】Mike Lu hosted chair 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.”
  6. 【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). 
  7. 【Speech】Mike Lu  hosted 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.
  8. 【Speech】Mike Lu hosted 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."
  9. 【Speech】Mike Lu 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".
  10. 【Public Participation】Mike Lu was appointed by the Department of Commerce, MOEA as a committee member of the "2016 Commerce and Service Industry Momentum Enhancement Project".

2015

  1. 【Speech】Mike Lu 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 ".
  2. 【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
  3. 【Speech】Mike Lu 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.
  4. 【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.
  5. 【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.
  6. 【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.
  7. 【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.
  8. 【Speech】On May 9, 2015, Mike Lu hosted 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.
  9. 【Speech】On April 28 and May 4, 2015, David Tsai and Mark Chen 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.
  10. 【Speech】On April 14, 2015, David Tsai and Mark Chen 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.
  11. 【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. 
  12. 【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 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 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 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 hosted 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 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 hosted 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 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 was re-elected by the Taipei Bar Association to act as the Deputy of Secretary General.
  14. 【Public Participation】Shih-Jung Lee 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."
  18. 【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
  19. 【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.
  20. 【Speech】Mike Lu hosted 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."

2013

  1. 【Public Participation】As of September 2013, David Tsai and Derek Cheng, were invited to provide relevant experience of litigation proceedings to the participant in  the "Moot Court" held by the Law School of  SooChow University. 
  2. 【Speech】Mike Lu was invited to give a speech on the topic of "Case Study of Mergers and Acquisitions" at Shih Hsin University on November 29, 2013.
  3. 【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
  4. 【Public Participation】David Tsai was invited by Soochow University on November 19, 2013 for the seminar of the topic "Career Plan for the Law School Students."
  5. 【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."
  6. 【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."
  7. 【Public Participation】Mike Lu, S.J. Lee and Jeffrey Liu attended the session with respect to "Forums of Jurists' Career Planning–Diverse Jurists' Images" held by the National Chengchi University on May 30, 2013. 
  8. 【Public Participation】Jeffrey Liu accompanied the Securities Investment Trust and Consulting Association to visit China Securities Regulatory Commission and State Administration of Foreign Exchange on April 17, 2013.
  9. 【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"
  10. 【Public Participation】Mike Lu, David Tsai and Joyce Chang was invited to 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"
  11. 【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."
  12. 【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."
  13. 【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.
  14. 【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".
  15. 【Speech】David Tsai was invited by the Taipei Bar Association to hold the seminar of Second Generation of National Health Insurance on January 11, 2013.
  16. 【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 hosted 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
  12. 【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.
  13. 【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."

2011

  1. 【Public Participation】David Tsai was appointed as the Taipei Bar Association to act as the Deputy of Secretary General.
  2. 【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".
  3. 【Public Participation】Mike Lu was appointed as the Committee Chairperson of the Corporate Governance and Mergers and Acquisitions Committee, Taipei Bar Association, 
  4. 【Public Participation】Shih-Jung Lee was appointed as the Secretary General of the Taipei Bar Association.

Lexgroup Newsletter (Issue No.359)
2021-01-07    
 
Civil Law
 
1.      Amendments to the Civil Code and its Enforcement Acts
 
On 25 December 2020, the Legislation Yuan passed its third reading of the amendments to the Civil Code, the Enforcement Act of the Part of General Principals of the Civil Code, and the Enforcement Act of Part IV, Family Law of the Civil Code.  We summarize below:
 
(1)     Amendment to the Civil Code
 
(a)    The age of major is adjusted from 20 to 18 (amendment to Articles 12 and 13).
(b)   A man and a woman under 17 cannot make an agreement of marriage, and cannot conclude a marriage under 18.  The provision that a minor cannot conclude a marriage or divorce without the consent of his/her guardian is removed. (amendment to Articles 973, 980 and 1049, and deletion of Articles 981 and 990)
(c)    The provisions of the adoption, guardianship, and separation from home of a married minor are removed.  (amendment to Articles 1077, 1091,1127 and 1128)
 
(2)     Amendments to the Enforcement Act of the Part of General Principals of the Civil Code, and the Enforcement Act of Part IV, Family Law of the Civil Code
 
(a)    The amendment to Civil Code will become effective on 1 January 2023.
(b)   A person who is aged 18 or older but under 20 will become a major on 1 January 2023.
(c)    Where a person is aged under 20 with entitlement to the rights or benefits of a major by 1 January 2023 (e.g. entitlement to the capacity to make juridical acts due to marriage), the rights or benefits are still valid.
 
Reported by: David Tsai / Paul Hsu
 
Financial
 
2.      Amendment to the Act Governing Electronic Payment Institutions
 
On 25 December 2020, the Legislative Yuan passed the draft amendment to the Act Governing Electronic Payment Institutions in the Third Reading, which we summarize below:
 
(1)     The Amendment integrates the regulations governing electronic payment and electronic stored value cards, and expands the business scope of electronic payment institutions, adding domestic and international small-amount money transfer and other payment flow business.
 
(2)     Non-electronic payment institutions approved by the competent authority may engage in international small-amount money transfer and related foreign currency trading business for foreigners conducting the works under Subparagraphs 8 to 11, Paragraph 1, Article 46 of the Employment Service Act.
 
(3)     Cross-firms payment flow services are permitted and shall be handled by qualified financial information service companies, and the business operators shall maintain normal operation of their information system.
 
(4)     The Amendment differentiates capital requirements for electronic payment institutions.  An electronic payment institution shall have a minimum paid-in capital of NT$100 million.  Those with a capital of NT$300 million or less may only engage in collection and payment business as an agent, and those with a capital of more than NT$300 million but less than NT$500 million may engage in receipt of stored value funds and collection and payment business as an agent.  As to those with a capital of NT$500 million or more, they may engage in all electronic payment businesses.
 
(5)     The use of funds collected/paid as an agent by specialized electronic payment institutions (institutions engaging exclusively in electronic payment businesses) are expanded and specialized electronic payment institutions may establish foreign branches to expand their business.
 
Reported by: Stacy Lo / Jack Tang
 
Insurance
 
3.      Amendment to Compulsory Automobile Liability Insurance Act
 
On 25 December 2020, the Legislative Yuan approved the amendment to the Compulsory Automobile Liability Insurance Act, which mainly includes:
 
(1)     Amendment to the title of the competent authority;
 
(2)     Removal of the requirement to deliver insurance stickers;
 
(3)     Amendment to the premium to be returned by the insurance company when an insurance policy is withdrawn, which will only deduct "any expenses needed to ensure the soundness of this insurance"; and
 
(4)     Replacement of the term "cripple" with "disabled".
 
Reported by: David Tsai / Cindy Chien
 
Cross-Strait Relations with Mainland
 
4.      Amendments to Measures Governing Investment Permit to the People of Mainland Area and Its Rulings
 
On 30 December 2020, the Ministry of Economic Affairs (MOEA) announced the amendments to the Regulations for Approval on Investment in Taiwan by People of Mainland Area (Regulation) and its rulings.  We summarize below:
 
(1)     Amendment to the calculation measure for shareholding: Any person(s) of Mainland China having, individually or collectively, over than 30% of shares in any level of upper shareholders in a third area company(ies), such shareholder will be deemed a Mainland China investor.
 
(2)     Amendment to the standard for controlling power: Expanding the company's decision-making organization from "board of directors or similar organizations" to "board of directors or other organizations that may determine on the company's operating policy" (including other decision-making organizations under the board of directors).
 
(3)     Expanding the definition of investment to include the Mainland China investor’s shareholding or contribution in a company, a sole proprietorship, partnership, limited partnership in Taiwan area.  The definition of investment further include the Mainland China investor's control in a sole proprietorship, partnership, limited partnership, non-listed, non-OTC listed or non-emerging company by agreement or other measures, and mergers and acquisitions of non-listed, non-OTC listed, or non-emerging company(ies), and merger or acquisition of business or assets of non-listed, non-OTC listed, or non-emerging company(ies) by a third area company controlled by the Mainland China investor.
 
(4)     The competent authority shall restrict the Communist Party of China, Government of the Mainland China, Mainland China's military, the legal person, organization or institution invested by the political agent, or their third area company, from investment in Taiwan.
 
Reported by: Mike Lu / Will Chen
 
5.      Amendment to Regulation on Investment or Technical Cooperation Permission in Mainland and Principles for Reviewing Investment or Technical Cooperation in the Mainland China
 
On 30 December 2020, the MOEA announced the amendments to the Regulation on Investment or Technical Cooperation Permission in Mainland and Principles for Reviewing Investment or Technical Cooperation in the Mainland China.  We summarize below:
 
(1)     Expanding the definition of technical cooperation to include any Taiwan person's direct or indirect transfer or license of expertise technical, patent, trademark or economic rights of copyright to any person(s) of Mainland China.
 
(2)     Providing the competent authority's review measure for application of technical cooperation in Mainland China, including review on the impact on the core competitiveness of domestic industries and infringement of other manufacturers' intellectual property rights for an application for technology license or transfer. 
 
Reported by: Mike Lu / Will Chen
 
Company Act
 
6.      Interpretation for the Redemption of Shares
 
The MOEA issued a ruling on 25 December 2020 that a company may issue “redeemable special shares” under Article 158 of the Company Act.  As to common shares, except for the circumstances as provided in Paragraph 1, Article 167 of the Company Act, a company may not redeem or buy back any of its outstanding common shares, nor accept any of them as a security for pledge.
                                                          
Reported by: Mike Lu / Ted Lee
                             
Food Safety
 
7.      Punishment Principle for Violation of Article 45.1 of Act Governing Food Safety and Sanitation relating to Untrue, Overstated or Misleading Labeling
 
On 29 December 2020, the Ministry of Health and Welfare promulgated the Punishment Principle for Violation of Article 45 of Act Governing Food Safety and Sanitation relating to Untrue, Overstated or Misleading Labeling (Punishment Principle).  We summarize below:
 
(1)     The administrative fine for the first violation is New Taiwan Dollar (NTD)40,000; for the second violation is NTD60,000; for the third violation is NTD100,000; for the fourth violation is NTD 150,000 for the fifth violation or subsequent violations is NTD200,000 or more.  However, the fine amount above shall be aggravated if any statutory matters set out in the Punishment Principle apply.
 
(2)     The below factors shall also be considered together with the above to determine the amount of administrative fine:
 
(a)    The education and intelligence of the offender
(b)   The experience and seniority the offender in the relevant business; and
(c)    The offender’s attitude and actions to prevent the occurrence of risks or expansion of damage after the violation.
 
Reported by: Kang-Shen Liu / Rady Lee
 
Taxation
 
8.      Amendment to Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing
 
On 28 December 2020, the Ministry of Finance (MOF) announced the amendment to Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing (Regulation), which we summarize below:
 
(1)     To amend the definition of "intangible assets". 
(2)     Where the comparable uncontrolled transactions data (including internal and external) is highly comparable with the controlled transactions, the single most reliable Arm’s-length transaction result of the controlled transactions can be determined based on a single comparable uncontrolled transaction.
(3)     To set forth the evaluation of comparable situations or transactions shall be based on the actual economic effects of the transaction; and the factors that should be considered when analyzing the comparable degree of intangible assets.
(4)     To add the analysis steps of risk assessment and the judgment methods of whether to assume risks and manage risks, and to provide different rewards according to the degree of risk control. 
(5)     To add the most appropriate arm’s-length method shall be determined in accordance with the assumptions to determine the applicability of income method set forth in Article 19-1, Paragraph 2 of the Regulation.
(6)     To add the factors for consideration when evaluating the comparability analysis of intangible asset transactions.
(7)     To include the “income method” as one of the arm’s-length transaction methods for intangible asset transactions.
(8)     To add the regulations for the evaluation of intangible assets when using the income method and the applicable factors of the evaluation method.
(9)     To amend the content that should be included in the transfer pricing reports and the country-by-country reports.
(10)  To amend the penalties patterns of transfer pricing adjustment cases.
 
Reported by: Stacy Lo / Nora Wu
 
9.      Business Tax of Credit Card Handling Fee Income
 
On 29 December 2020, the MOF announced a ruling, which we summarize below:
 
(1)     The credit card handling fee income of all debit cards payment business charged by banks engaging in credit card business is sales amounts not related exclusively to their core business. Therefore, the business tax rate under Article 10 of the Value-added and Non-value-added Business Tax Act shall apply.
(2)     Cases finalized and conclusive before the release of this ruling will not be affected.
 
Reported by: Stacy Lo / Amy Su
 
Insurance
 
10.   Reward and Disciplinary Measures for Insurance Solicitors
 
On 28 December 2020, the Insurance Agency Association of the Republic of China forwarded the ruling issued by the Financial Supervisory Commission (FSC) to announce that for the reward and disciplinary measures with respect to the solicitation activities of insurance solicitors according to Article 18 of the Regulations Governing the Supervision of Insurance Solicitors shall be limited to the scope under Article 19 thereof.  If an insurance company has other management requirements for the insurance solicitors based on its practical operation, the company shall separately set up relevant internal regulations in accordance with other laws or regulations, or specify in the employment contract with the insurance solicitors.  An insurance company shall also set up a committee or related organization with at least one insurance solicitor included to deal with the violation of Article 19 of the Regulations Governing the Supervision of Insurance Solicitors.
 
Reported by: David Tsai / Lily Huang
 
Offshore Structured Products
 
11.   Amendment to the Rulings in Relation to "Regulations Governing Offshore Structured Products"
 
On 25 December 2020, the FSC issued two rulings in relation to the Regulations Governing Offshore Structured Products to respectively amend the format and content of the report to be prepared by the issuer or master agent/trustee or sub-distributor on each business day and within 10 days after the end of each month are announced.
 
Reported by: Jeffery Liu / Doris Huang
 
Labor
 
12.   Amendment to the list of Foreign Special Professional Who Possesses Special Expertise in Science and Technology
 
The Ministry of Science and Technology (MOST) announced the amendment to the list of Foreign Special Professional Who Possesses Special Expertise in Science and Technology (List) on 25 December 2020.  The amendment added senior executives or core technical staff of R&D teams with experience of successfully making overseas startups become listing companies or being acquired by other listing companies and senior management of venture capital companies or funds which have actual achievements on investing overseas startups or MOST-related programs in the List.
 
Reported by: David Tsai / Alex Li
 
Securities
 
13.   Qualified buyers under the foreign bond agency business
 
On 28 December 2020, the FSC announced a ruling to (1) list the qualified buyers under foreign bond agency business in a positive way, and (2) clearly include the postal institution handling postal remittance and saving business as one of the qualified buyers.
 
Reported by: Jeffery Liu / Mindy Liao
 
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 Chambers and Partners as one of recommended firms in the areas of "Corporate and M&A", " Banking and Finance" "Capital Markets" and "Employment" in Taiwan.

Echo Yeh and Sue Su were recommended by Chambers and Partners for the area of "Corporate and M&A", Stacy Lo was recommended for the areas of "Capital Markets" and "Banking and Finance", and David Tsai was recommended for the area of "Employment"

Lexcel Partners was enlisted by Legal 500, as one of recommended firms in the areas of "Corporate and M&A", "Banking" and "Labor" in Taiwan. Mike Lu, Echo Yeh, Sue Su, and David Tsai of Lexcel Partners were recommended.

Lexcel Partners was enlisted by Bloomberg as one of Leading Law Firms in the Taiwan region.

Lexcel Partners was enlisted as one of the Leading Firms in Taiwan by Chambers Asia Pacific.

Mike Lu, attorney at law, Echo Yeh and/or Sue Su, counselors of Lexcel Partners, were enlisted as one of the leaders in Taiwan by Chambers Asia Pacific.

Lexcel Partners was enlisted by IFLR 1000 (International Financial Law Review), as one of the recommended firms in Taiwan.

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.