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. 288)I
2018-01-23    

 

 
Labor
 
1.     Legislative Yuan Passed Amendment to the Labor Standards Act
 
The Legislative Yuan passed the third reading of the amendment ("Amendment") to the Labor Standards Act ("LSA") on January 10, 2018, which aims at relaxing certain flexibility in connection with the requirements for overtime hours, regular day-off arrangements, carrying forward of annual leave, and rest hours between shifts.  The Amendment also expressly specifies the alternative for compensation leaves for overtime work.  We summarize below the Amendment:
 
(1) For hours and payment of work on recess days, the LSA previously provided that they shall be calculated by the unit of four (4) hours, i.e., less than four (4), eight (8) and twelve (12) hours shall be calculated as full four (4), eight (8) and twelve (12) hours respectively.  However, the Amendment amended such requirement to the effect that the hours and payment of work on recess days shall be calculated in accordance with the actual hours of work.  (Article 24)
 
(2) Subject to the consent of the labor union (or labor-management conference if there is no union), an employer may extend the monthly ceiling of overtime work hours from forty-six (46) hours to fifty-four (54) hours, provided that the total overtime hours in every three-month (3) period shall not exceed 138 hours.  For an employer hiring thirty (30) or more employees, any such extension shall be reported to the local competent authority for recordation.  (Article 32)
 
(3) Where an employee works overtime or on recess days, subject to the employee's voluntary choice and with the consent of the employer, compensation leave can be granted in lieu of overtime wages.  The hours of compensation leave shall be the same as the hours of such work.  The deadline for the employee to take such compensation leaves shall be subject to the mutual agreement of the employer and the employee.  If any hours of compensation leave are not taken by the deadline or upon termination of employment, the employer shall pay accordingly the employee overtime wages for any untaken compensation leave.  Otherwise, the employer may be subject to an administrative fine of NTD20,000 to NTD1,000,000 (approximately USD 666 to 33,333).  The administrative fine can be increased up to NTD1,500,000 (approximately USD50,000 ) depending on the scale of the employer, number of employees, or number of violations.  (Article 32-1)
 
(4) Under the LSA, there shall be rest time of at least eleven (11) consecutive hours between the employee’s shifts. The Amendment adds a new provision that, for certain occupations announced by the Ministry of Labor ("MOL") under the request of central competent authorities due to characteristics of occupations or special reasons, subject to the consent of labor unions (or labor-management conferences in case of no union), the rest time between shifts can be reduced to at least eight (8) consecutive hours.  For an employer hiring thirty (30) or more employees, such an adjustment shall be reported to the local competent authority for recordation.  (Article 34)
 
(5) To provide flexibility for arrangement of regular days-off, the Amendment adds a provision that, except for business entities implementing four (4)-week flexible working hours, employers of certain occupations agreed by the central competent authorities and appointed by the MOL may, subject to the consent of labor unions (or labor-management conferences in case of no union), adjust the regular day-off in every seven (7) days.  For an employer hiring thirty (30) or more employees, such an adjustment shall be reported to the local competent authority for recordation.  (Article 36)
 
(6) The LSA requires that an employer shall pay the employee wages for any untaken annual leave by the end of a year or termination of employment.  The Amendment adds a provision to allow the flexibility that, with the agreement between the employer and employees, the untaken annual leave by the end of a year can be carried forward to the next year, provided that the employer shall still be obligated to pay the wages for any untaken annual leave carried forward at the end of the next year or upon termination of employment.  (Article 38)
 
(7) After the President’s promulgation, the Amendment will take effect on March 1, 2018.
 
Reported by: David Tsai / Zachary Peng
 
FinTech
 
2.     The Legislative Yuan Passed the Three Readings of the Regulations Governing Fintech Development and Innovative Experiments
 
The Legislative Yuan passed the three readings of the Regulations Governing Fintech Development and Innovative Experiments ("Regulations") on December 29, 2017, which aim at establishing innovative experiment mechanisms for FinTech, and provide a safe environment for FinTech R&D as well as protections to the financial market order and consumers.  We summarize below:
 
(1) An innovative experiment ("Innovative Experiment") refers to engaging in financial business experiments with approval of a competent authority by ways of technology innovation or innovation on business model.  Natural persons, sole proprietorships, partnerships and legal persons ("Applicants") may apply by submitting relevant documents with the competent authority for approval to conduct Innovative Experiments.
 
(2) The period of the Innovative Experiment shall be no more than one (1) year, which can be tended once for no more than six (6) months with approval of the competent authority as necessary.  However, where the content of the Innovative Experiment involves an amendment to laws, the extension will not be limited to once, provided that the total experiment period shall not exceed three (3) years.
 
(3) In order to facilitate the smooth operation of the Innovative Experiment, the Regulations set forth, among other items, disclosure and supervisory measurements of the Innovative Experiments, circumstances to revoke the approvals, reporting and assessments of the Innovative Experiment results.
 
(4) When the Innovative Experiment is proved to be innovative, or is able to improve service efficiency or reduce operational costs, the competent authority shall, based on the experiment results, review and amend financial laws and/or regulations, provide entrepreneurial assistance, and refer counseling to assist in operation of such businesses.  If the experiment involves an amendment to financial laws and/or regulations, the competent authority shall complete the draft amendments to the relevant laws and/or regulations and forward the same to the Executive Yuan for review no later than three (3) months after the expiration of the Innovation Experiment.
 
(5) The competent authority shall enact and review policies for the FinTech development, provide assistance necessary to the FinTech industry and shall submit a written report to the Legislative Yuan within three (3) months of the end of each fiscal year in relation to the business content of FinTech developments promoted, shall submit results of the Innovative Experiments, and shall submit amendments to the laws and/or regulations thereof of the year, and disclose the same on the competent authority's website.
 
(6) In order to protect the rights and interests of participants, the Regulations sets forth responsibilities assumed by the enterprises conducting the Innovative Experiments to participants, with protection measures and exit mechanisms to be provided.  Such enterprises shall also comply with relevant regulations such as the Personal Information Protection Act.
 
(7) For civil disputes arising from financial products or services, participants may file a complaint with the Applicants and apply for an ombudsman resolution with the Financial Ombudsman Institution by applying mutatis mutandis relevant regulations of the Financial Consumer Protection Act.
 
(8) The Regulations provide that where necessary for the operation of the Innovative Experiment, the competent authority may allow the Applicants to be exempted from criminal and administrative liabilities for engaging in the regulated businesses under relevant financial laws subject to the period and the scope of the Innovative Experiment plan, provided however that the Applicants shall not be exempted from the relevant laws and/or regulations of Money Laundering Control Act and Countering Terrorism Financing Act.
 
To facilitate the implementation of the Regulations, the Legislative Yuan also amended other relevant financial laws so that these laws will not be applied to the Innovative Experiments conducted according to the Regulations within the period and scope approved by the competent authority. (Article 22-1 of the Banking Act, Article 136-1 of the Insurance Act, Article 44-1 of the Securities Exchange Act, Article 6-1 of the Securities Investment Trust and Consulting Act, Article 3-1 of the Trust Law, Article 5-1 of the Futures Trading Act, Article 3-1 of the Act Governing Electronic Payment Institutions, and Article 5-2 of the Act Governing Issuance of Electronic Stored Value Cards are amended accordingly.)
 
Reported by: Mike Lu / Angela Lin
 
Taxation
 
3.     Amendment to the Standards of Withholding Rates for Various Incomes
 
On December 29, 2017, the Ministry of Finance ("MOF") announced that for a foreigner (including legal entity), or a legal entity, organization or other institution of the Mainland Area, or a third area company invested thereby, and an Mainland Area individual residing and staying in the Taiwan Area for less than 183 days in a taxable year, the tax payable for dividends distributed by the invested Taiwan companies shall be withheld at a rate of 21%, and the amendment was effective from January 1, 2018.
 
Reported by: Stacy Lo / Peter Huang
 
4.     Income Tax Imposed on Cross-border Sales of Electronic Services Conducted by Foreign Profit-seeking Enterprises.
 
On January 2, 2018, the MOF issued a ruling on income tax imposed on cross-border sales of electronic services conducted by foreign profit-seeking enterprises. We summarize the major points below:
 
(1) With reference to Article 4-1 of Enforcement Rules of Value-added and Non-value-added Business Tax Act, electronic services refer to any of the following conditions:
 
(a). The services used are downloaded via the Internet and saved to computers or mobile devices
(b). The services are used online without being saved into any devices.
(c).   Other services used are supplied through the Internet or other electronic tools.
 
(2) Cross-border sales of electronic services by foreign profit-seeking enterprises may be divided into two types, "electronic services concerning platform service provision" and "electronic services concerning non-platform service provision".
 
(3) Whether the income derived from cross-border sales of electronic services is sourced from the Republic of China (“ROC”) shall be determined based on the following criteria with reference to Article 8 of the Income Tax Act and the economic relationship between the services and the ROC.
 
(a). Where the products (e.g. standalone software, e-books) are made outside the territory of the ROC by foreign profit-seeking enterprises and such products changing into a different presentation format are downloaded via the Internet and saved to computers or mobile device for the use of buyers residing in ROC, the remuneration deriving from the above activities is not income sourced from the ROC. However, if participation and assistance of an individual or a profit-seeking enterprise residing in the ROC is necessary, such remuneration is income sourced from the ROC.
 
(b). Where foreign profit-seeking enterprises provide immediate, interactive, convenient and continuous electronic services (e.g. online games, online shows, online music, online video and online advertisement) for buyers residing in the ROC, the remuneration deriving from above activities is income sourced from the ROC.
 
(c).   Where foreign profit-seeking enterprises provide electronic services used in physical places (e.g. hotel service and car rental service), whether via foreign platform enterprises or not, if service provision or operation places are outside the territory of the ROC, the remuneration deriving from the above activities is not income sourced from the ROC in accordance with Paragraphs 3 and 9, Article 8 of the Income Tax Act.
 
(d). Where foreign platform enterprises provide an online transaction platform, if either or both of the transaction parties are individuals, profit-seeking enterprises or authorities, the remuneration paid by the transaction parties is income sourced from the ROC.
 
(4) The amount of income derived from cross-border sales of electronic services to be recognized as income sourced from the ROC shall be calculated based on the percentage of profit contribution and the relevant costs and expenses shall be deducted.
 
(5) This ruling shall apply mutatis mutandis to Income sourced from the ROC and deriving from cross-border sales of electronic services and received by an individual or a profit-seeking enterprise residing in the Mainland China Area.
 
Reported by: Stacy Lo / Rady Lee
 
5.     Ministry of Finance's Amendment to Principle of Recognizing Income from Sources in the Republic of China in accordance with Article 8 of Income Tax Act
 
On January 2, 2018, the MOF announced amendments to Article 4, 7 and 10 of the Principle of Recognizing Income from Sources in the Republic of China in accordance with Article 8 of the Income Tax Act. We summarize the major points below:
 
(1) Added Paragraph 2, Article 4: The following electronic services rendered by an offshore individual or profit-seeking enterprise for an individual or a profit-seeking enterprise residing in the ROC is services rendered within the territory of the ROC.
 
(a). The services used are downloaded via the Internet and saved to computers or mobile devices.
(b). The services are used online without being saved into any devices.
(c).   Other services used are supplied through the Internet or other electronic tools.
 
(2) Added Paragraph 3, Article 7: The provision of intangible assets via the Internet or other electronic tools within the territory of the ROC for others' use is not the provision or sales of electronic services.
 
(3) Added Paragraph 2, Article 10: Sales of electronic services stipulated in Paragraph 2, Article 4 outside the territory of the ROC to an individual or a profit-seeking enterprise residing in the ROC by a profit-seeking enterprise is business operation within the territory of the ROC. However, in certain conditions, income deriving from sales of electronic services is not recognized as income sourced from the ROC.
 
Reported by: Stacy Lo / Rady 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" 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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