Activities
  1. 【著作】胥博懷弁護士が、月刊 ザ・ローヤーズ 2014年11月号において、『台湾での日系企業IPO(新規上場)の利点』を執筆しました(弁護士法人 第一法律事務所山本和人弁護士と共著)。
  2. 【公共参加】当事務所の蔡嘉政弁護士及び程威居弁護士は、東呉大学の法科大学院で開催される模擬法廷コンテストに参加する学生たちの訴訟実務経験の指導者として招かれました。
  3. 【講演活動】当事務所の盧偉銘弁護士が2013年11月29日に世新大学の会社法科目で「企業合併と買収実務事例」の講演に招かれます。
  4. 【公共参加】当事務所の盧偉銘弁護士、羅祖芳弁護士及び張琬婷弁護士が2013年11月20日に国立台湾大学の法科大学院で開催される「法曹のキャリアプラン講座~多元的な法曹像」に座長として出席します。
  5. 【公共参加】当事務所の蔡嘉政弁護士が2013年11月19日に東呉大学で「法曹のキャリアプラン講座」の講演に招かれます。
  6. 【講演活動】 当事務所の盧偉銘弁護士は2013年7月20日、台北律師公会 (Taipei Bar Association) 公司治理及企業併購委員会 (コーポレートガバナンスおよび企業買収合併委員会) を主宰し、世新大学法学院の胡韶雯助理教授をお招きし、「コーポレートガバナンスに関する法制度の改正と実務的発展」という題で講演をしていただきました。
  7. 【講演活動】 当事務所の盧偉銘弁護士は2013年6月22日、台北律師公会 (Taipei Bar Association) 公司治理及企業併購委員会 (コーポレートガバナンスおよび企業買収合併委員会) を主宰し、台湾大学法学院の邵慶平副教授をお招きし、「企業における証券取引法と侵権行為法の交錯 ― 裁判所による実務上の見解を例に」という題で講演をしていただきました。
  8. 【公共参加】 当事務所の盧偉銘弁護士、李師栄弁護士及び劉孟哲弁護士が、2013年5月30日に国立政治大学で開催された「法曹のキャリアプラン講座~多元的な法曹像」懇談会にパネリストとして?出席しました。
  9. 【公共参加】 当事務所の劉孟哲弁護士が、2013年4月17日に中華民国証券投資信託及び顧問商業協同組合に同行して北京中国証券監督管理委員会及び国家外国為替管理局を訪問しました。
  10. 【教育訓練】当事務所は、2013年3月29日、国立政治大学法学大学院の林佳和助教授を招いて「労働法規に関する問題の解析及び法改正の動向」を開催しました。
  11. 【公共参加】 当事務所の盧偉銘弁護士、蔡嘉政弁護士及び張君珮弁護士は2013年3月20日、国立台北大学で開催される「学生キャリアシリーズ講座 ― 『典型』と『非典型』の対話」と題するフォーラムに出席します。
  12. 【講演活動】 当事務所の劉康身弁護士が、財団法人生物技術開発センターの招待を受けたため、2013年3月14日、「個人情報保護法の施行細則及び企業がどうのように対応していくか」という講演を開きます。
  13. 【講演活動】 当事務所の劉孟哲弁護士は2012年7月24日社団法人台湾理財顧問認証協会の招待を受け、2013年3月12日に「金融サービス業における個人情報保護法施行のポイント及び法的責任」という題で講演を行いました。
  14. 【教育訓練】 当事務所は、2013年1月16日、林鈺雄教授を招いて「大法廷制度の特定テーマ講演」を開きました。
  15. 【講演活動】 当事務所の蔡嘉政弁護士が台北弁護士協会から2013年1月11日に「第二世代国民健康保険説明会」の座長として招かれました。
  16. 【教育訓練】 当事務所は、2013年1月8日、謝銘洋教授を招いて「特許新法に関する問題の探究及び評価分析-兼我が国における現行の知的財産法制に関する問題を論じる」を開きました。
  17. 【講演活動】 当事務所の盧偉銘弁護士は、会社組織研究発展協会から2012年11月29日に「企業コンプライアンス及び取締役会の秘書役のベストな実務フォーラム」におけるパネリストとしての出席依頼を受けました。
  18. 【研究計画】当事務所は中華民国証券投資信託および顧問商業同業公会 (SECURITIES INVESTMENT TRUST & CONSULTING ASSOCIATION OF THE R.O.C.) の委託を受け、「在台ファンドはいかに中国市場に参入販売するかに関する研究」について研究し、研究報告を提供しています。
  19. 【講演活動】 当事務所の盧偉銘弁護士は2012年11月24日、台北律師公会 (Taipei Bar Association) 公司治理及企業併購委員会 (コーポレート・ガバナンスおよび企業買収合併委員会) を主宰し、朱德芳副教授をお招きして「インサイダー取引の規範における最新の発展」と題してご講演いただきます。
  20. 【講演活動】 当事務所の盧偉銘弁護士は2012年10月13日、台北律師公会 (Taipei Bar Association) 公司治理及企業併購委員会 (コーポレートガバナンスおよび企業買収合併委員会) を主宰し、林仁光教授をお招きして「変動中のコーポレート・ガバナンス-ポスト世界金融危機の改革」と題してご講演いただきます。
  21. 【講演活動】 当事務所の盧偉銘弁護士ならびに劉孟哲弁護士は2012年8月16日、行政院金融監督管理委員会証券期貨局に招かれ、「外国口座税務コンプライアンス法 (FATCA) 規定の資産管理業者に対する影響について」と題して講演を行いました。
  22. 【講演活動】 当事務所の盧偉銘弁護士は2012年8月4日、台北律師公会 (Taipei Bar Association) に、「弁護士が裁判所から管理人、清算人などの職務に選任された際に直面する困難および不合理な扱いに関する問題座談会」のパネリストとして招かれました。
  23. 【講演活動】 当事務所の盧偉銘弁護士、劉孟哲弁護士ならびに頼宛瑩弁護士は2012年7月24日、中華民国証券投資信託および顧問商業同業公会 (SECURITIES INVESTMENT TRUST & CONSULTING ASSOCIATION OF THE R.O.C.) に招かれ、「個人情報保護法施行細則と金融業による対応の道」と題して講演を行いました。
  24. 【講演活動】 当事務所の盧偉銘弁護士は2012年4月7日、台北律師公会 (Taipei Bar Association) 公司治理及企業併購委員会 (コーポレート・ガバナンスおよび企業買収合併委員会) を主宰し、林國全教授を招きして「金融消費者保護法の初歩的分析」と題してご講演いただきました。
  25. 【公共参加】 当事務所の蔡嘉政弁護士は、台北律師公会 (Taipei Bar Association) 副祕書長に就任しました。
  26. 【講演活動】 当事務所の劉康身弁護士ならびに葉秋英顧問は2011年12月12日、中華民国証券商業同業公会 (Taiwan Securities Association) に招かれ、「個人情報保護法とその施行細則」と題して講演を行いました。
  27. 【公共参加】 当事務所の李師榮弁護士は、台北律師公会 (Taipei Bar Association) 祕書長に就任しました。

Lexgroup Newsletter from Lexcel Partners(Issue No. 277)
2017-08-08    
Food Safety Administration
 
1.     Amendments to the Enforcement Rules of the Act Governing Food Safety and Sanitation
 
On July 13, 2017, the Ministry of Health and Welfare promulgated amendments to the
Enforcement Rules of the Act Governing Food Safety and Sanitation, which took effect on the same day, with the exception of point (4) below. Key amendments include:
 
(1) The "sanitation and safety management systems" under the Act Governing Food Safety and Sanitation is defined.
 
(2) For imported food or food additives that need to be further repackaged, to be sub-packaged or to go through other processing procedures, the information to facilitate identification, such as the name of the products, the company name and date or other labeling or information to show the consistence of the commodity and its certificate, must be labelled.
 
(3) The names of materials and the thermal resistance temperature shall be labelled on the major part of plastic products as specified by central competent authority.
 
(4) An article on the labeling requirement to food cleansers is included, which will come into force 1 year after the promulgation date.
 
(5) Labeling requirements as to the name of the product, net weight, volumes and place of origin of food utensils, food containers, and packages are included.
 
Reported by: Kang-Shen Liu / Chenchi Wang
 
Labor
 
2.     4-Week Flexible Working Hour Scheme Applicable to Agriculture, Forestry, Fishery and Animal Husbandry Industry
 
On July 25, 2017, the Ministry of Labor announced that 4-week flexible working hour scheme provided in Article 30-1 of the Labor Standards Act may be applicable to the "agriculture, forestry, fishery and animal husbandry" industry. In addition, the Ministry of Labor clarified in the press release that "agricultural and aquatic product processing" industry should be categorized as manufacturing industry, which is different from "agriculture, forestry, fishery and animal husbandry" industry, and thus the 4-week flexible working hour scheme is not applicable to such industries.
 
Reported by: David Tsai / Zachary Peng
 
Telecommunication
 
3.     Administrative Interpretation of Regulations on Satellite Broadcasting Program Supplier Broadcasting Domestically-Produced Programs
      
On July 12, 2017, the National Communications Commission ("NCC") announced the effectiveness of an administrative interpretation of definition of "provision of foreign programs is specified as object of the channel in its operation plan" stipulated in Paragraph 2 of Article 5 of the Regulations on Satellite Broadcasting Program Supplier Broadcasting Domestically-Produced Programs. Please refer to Item 9 of Issue No. 275 for details.
 
Reported by: Kang-Shen Liu / Nereid Lin
 
4.     Amendments to the Regulations Governing Review of the License Renewal of Satellite Broadcasting Business and Foreign Satellite Broadcasting Business
 
On July 18, 2017, the NCC announced amendments to the Regulations Governing Review of the License Renewal of Satellite Broadcasting Business and Foreign Satellite Broadcasting Business ("Regulations"), pursuant to which Article 9 of the Regulations was deleted. Specifically, where the application for license renewal is in violation of Paragraph 3 of Article 4 (shareholding limits on foreign shareholders) or Article 5 (prohibition on investments by government or political parties) of the Satellite Broadcasting Act, such applicant shall be fined and make corrections, while the current Article 9 does not allow for corrections and the application will be rejected immediately.
 
Further, financial plans for the coming 6 years of the company are required for application for license renewal. The amendments change "6 years" to "3 years".
 
Reported by: Kang-Shen Liu / Nereid Lin
 
Securities Firms
 
5.     Amendment to the Taiwan Stock Exchange Corporation Securities Borrowing and Lending Rules and the Operating Rules for Securities Lending by Securities Firms
 
On July 17, 2017, the Taiwan Stock Exchange Corporation announced the amendments to the Article 14 of the Taiwan Stock Exchange Corporation Securities Borrowing and Lending Rules and Article 3 of the Operating Rules for Securities Lending by Securities Firms, which further provide that where the objectives for securities borrowing and lending transactions involve any of the situations listed in the annex of the above-mentioned regulations (i.e. indications under "Major Financial Event" sector of Market Observations Post System), the lending and borrowing transactions of which will be suspended from the following business day, provided that for the objectives designated to change trading method or suspend for trading, it shall be subject to the announced implementation date.
 
Reported by: Jeffrey Liu / Edison Tang
 
Securities & Futures
 
6.     Draft Amendments to Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities, Standards Governing Establishment of Securities Investment Trust Enterprises, Standards Governing Establishment of Securities Investment Consulting Enterprises and Standards Governing the Establishment of Futures Trust Enterprises
 
On July 31, 2017, the FSC announced draft amendments to the captioned regulations.  We summarize the key points below, among others:
 
(1) For high net-worth investment institutions, a securities firm can be exempted from the relevant requirements of assigning personnel to explain risks, delivering risk disclosure statements, and preparing Chinese translation when providing information or research reports;
 
(2) Securities firms may, with clients' consents, retain settlement money (in foreign currency designated by clients) for trading of foreign securities or the amount receivable resulted from holding foreign securities within the dedicated settlement account (foreign currency) of the securities firm; and
 
(3) Alien resident certificates and permanent resident certificates are deemed as the identity documents equivalent to passports.
 
Reported by: Jeffrey Liu / Caitlyn Kao
 
Securities
 
7.     Regulations Governing Preparation of Financial Reports by Securities Issuers
 
On July 14, 2017, the Financial Supervisory Commission ("FSC") announced that securities issuers may prepare financial reports based on the International Financial Reporting Standards issued by the International Accounting Standards Board since the effective date of this ruling, which shall be approved by the board of directors before adoption.  Furthermore, the version of the International Financial Reporting Standards, adopted, the material differences, and the amount thereof between adopted standards and International Financial Reporting Standards being effective in 2018 shall be specified in the financial reports notes in each period.
 
Reported by: Stacy Lo/ Peter Huang
 
Banking
 
8.     Draft Amendments to the Regulations Governing Domestic Branches of Financial Institutions
 
On July 19, 2017, the FSC made a pre-announcement of the draft amendments to the Regulations Governing Domestic Branches of Financial Institutions, which we hereby summarize as follows:
 
(1) The application requirement for establishment of a branch that the average before-tax return on equity ("ROE") in the three years prior to application shall reach 1.5 times of the average ROE of domestic banks and credit cooperatives, is reduced to 1 time of the average ROE.
 
(2) The application for establishment of a branch may be made twice a year and the limitation on the number of branches to be established is removed; where the application may benefit the balance of urban and rural development, the application may be made more than twice a year; and 
 
(3) Any application for relocation or closure of a branch shall include opinions collected from current clients and a settlement plan for current employees.
 
Reported by: Stacy Lo / Nereid Lin
 
Taxation
 
9.     Amendment to Review Principles for Rendering and Receiving Tax Information Exchange Request under Tax Treaty
 
On July 24, 2017, the Minister of Finance announced amendments to the "Review Principles for Rendering and Receiving Tax Information Exchange Request under Tax Treaty".  The key point is that the information exchange shall not be conducted if the contracting party falls within one of the following circumstances:
 
(1) The same kind of information on an equal footing cannot be provided;
 
(2) It is obviously difficult to keep confidential the acquired information;
 
(3) The requested information is not for tax purpose;
 
(4) The provision of the requested information may harm public interests of the Republic of China ; or
 
(5) Due diligence procedure before submitting information exchange request was not conducted.
 
Reported by: Stacy Lo/ Peter Huang
 
10. The application of Business Mergers and Acquisitions Act on Spin-Off
 
On July 28, 2017, the Minister of Finance announced that, since January 8, 2016, where a company carrying out a spin-off under the "Business Mergers and Acquisitions Act" ("Act") with the shares entitled with voting rights as the consideration to pay the shareholders of the company being divided and such shares are at a value exceeding 65% of the total consideration, the case shall be deemed mutatis mutandis to Paragraph 1 Article 39 of the Act.
 
After the land value increment tax is registered, when shares as a consideration are transferred by the shareholders of a divided company, and the shareholding becomes lower than 65% of the consideration within 3 years of completing the registration of the land transferred, the company being divided shall make later payments of the land value increment tax; any shortage in the later payment shall be made by the surviving company or the newly incorporated company after the spin-off.
 
Reported by: Mike Lu/ Peter Huang
 
11. Draft Amendment to the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing
 
On July 24, 2017, the Minister of Finance preannounced the draft amendments to the "Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing" ("Regulations") to comply with Base Erosion and Profit Shifting (“BEPS”) Action 13 Guidance regarding the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting (“CbC Report”) issued by  the Organization for Economic Co-operation and Development (“OECD”), which suggests that the "Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations" shall be replaced by three-tiered standardised approach to transfer pricing documentation, and the CbC Report will be listed as 1 of the 4 lowest standards for implementation of BEPS Action conclusions.  We summarize as follows:
 
(1) To define the types where profit-seeking enterprises and foundations constitute related parties, multinational enterprise groups ("MNE Group") and the ultimate parent company.
 
(2) Elaboration of adopted business strategy, industry and economic analysis, and major competitors shall be included in the transfer pricing report.
 
(3) A photocopy of important agreements signed within the MNE Group shall be included in the summaries of controlled transactions.
 
(4) If a Taiwan company is a member of the MNE Group, information of the ultimate parent company and the member of the groupon behalf of the ultimate parent company to submit the CbC Report shall be disclosed and submitted along with the filing of company income tax returns.
 
(5) If the ultimate parent company of the MNE Group is a Taiwan company, then the CbC Report of the group shall be submitted to the tax collection bureau annually in the jurisdiction of residence.  The CbC Report may be exempted if the consolidated sales revenue of the MNE Group that Taiwan company belongs to does not meet the threshold stipulated by the Ministry of Finance.
 
(6) The CbC Report shall contain the following information: financial and non-financial information of each group member, including sales revenue of each operational jurisdiction or area of the MNE Group, profit before tax, paid tax and tax payable, registered capital, accumulated earnings, number of employees, and the sum of tangible assets (except for cash and cash equivalent),amongst others. 
 
Reported by: Stacy Lo/ Peter Huang
 
Environmental Protection
 
12. Draft of the Guideline for Identifying the Due Care of an Enterprise to Contract Disposal of Wastes
 
On June 11, 2017, the Environmental Protection Administration preannounced a draft "Guideline for Identifying the Due Care of an Enterprise to Contract Disposal of Wastes" ("Draft").  The purpose of this Draft is to assist the local government in determining whether or not an enterprise has exercised its due care when the commissioned wastes disposal agency fails to properly dispose of wastes.  We summarize the Draft below.
 
(1) The management measures to be taken by an enterprise who commissions a contractor to dispose of wastes to evidence due care are outlined.
 
(2) If an enterprise takes the initiative to report a violation committed by the commissioned disposal agency to the local competent authority, the local competent authority may presume that the enterprise has exercised due care.
 
(3) The enterprise who commissions a contractor for wastes disposal and the commissioned contractor shall be jointly and severally liable for environmental clearance and improvement if the former does not exercise due care and the latter fails to duly dispose of wastes.
 
Reported by: Kang-Shen Liu / Mark Chen
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" and "Dispute Resolution" in Taiwan. Mike Lu and Echo Yeh were recommended.

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.

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