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2020 年 8 月 1 日

The tax liability for inheritance tax is an inherent liability of the inheritor (Taiwan)

Tiffany Hsiao The Supreme Administrative Court rendered the 108-Tai-Shang 2528 Decision of February 27, 2020 (hereinafter, the “Decision”), holding that an inheritor does not assume the tax liability for inheritance tax until the death of the inheritee, and that the […]
2020 年 8 月 1 日

The Supreme Administrative Court issued criteria for determining if the basic facts relied on for an agency’s decision or relevant documents merely collected or consulted for reference by an internal unit for its drafting or preparatory operation should be publicly disclosed (Taiwan)

Jenny Chen The Supreme Administrative Court rendered the 109-Pan-158 Decision of March 19, 2020 (hereinafter, the “Decision”), holding that if the basic facts relied on for an agency’s decision or relevant documents merely collected or consulted for reference by an […]
2020 年 8 月 1 日

The reasons for a court judgment should include the opinions on the offensive or defensive methods and legal opinions; and if the opinions on the offensive or defensive methods are not included in the reasons for the judgment, the judgment would have insufficient grounds (Taiwan)

Frank Sun The Supreme Court rendered the 108-Tai-Shang-2557 Decision of March 19, 2020 (hereinafter, the “Decision”), holding that the reasons for a court judgment should include the opinions on the offensive or defensive methods and legal opinions; and if the […]
2020 年 8 月 1 日

If the retirement application has not been filed when a final decision on divorce is rendered, the pension and the old-age benefit yet to be obtained shall not be included in the post-marital property (Taiwan)

Oli Wong The Supreme Court rendered the 108-Tai-Shang-1516-Zi Decision of February 19, 2020 (hereinafter, the “Decision”), specifically holding that if one of the spouses has not applied for retirement when a final decision on divorce is rendered, the pension and […]
2020 年 8 月 1 日

When a shareholder of a company limited by shares transfers his/her capital contribution out of a relationship involving no compensation, another shareholder that exercises a pre-emptive right shall not assert that the transfer should be received without compensation (Taiwan)

Sean Tsou The Supreme Court rendered the 109-Tai-Shang-193 Decision of March 19, 2020 (hereinafter, the “Decision”), holding that if a shareholder transfers his/her capital contribution to another person out of a relationship involving no compensation (e.g., borrowing another person’s name […]
2020 年 8 月 1 日

If the voluntary consent to a search is withdrawn, the search should stop immediately (Taiwan)

Emily Chueh The Supreme Court rendered the 109-Tai-Shang-259 Decision of February 13, 2020 (hereinafter, the “Decision”), holding that if the voluntary consent which is given to a search by the person subject to the search is withdrawn, the search shall […]
2020 年 8 月 1 日

Opt-in? Opt-out? Precautions for Enterprises Concerning the Design of Two Different Systems (Taiwan)

Jhen-Yi Chen, Yuki Chiang and Jaime Cheng (California Attorney)[1] I. Introduction The California Consumer Privacy Act (hereinafter, “CCPA”) grants consumers the right[2] to access their personal information (consumers may request businesses to disclose, free of charge, the types of their […]
2020 年 8 月 1 日

After the registration of the land, if an interested party discovers any registration error, although he/she may apply in writing to verify the error and approve the correction, still the correction of such registration error is permitted only in the absence of any dispute over private rights and without undermining the identity of the original registration (Taiwan)

Luke Hung The Supreme Administrative Court rendered the 109-Pan-148 Decision of March 19, 2020 (hereinafter, the “Decision”), holding that if an interested party discovers any registration error after the registration of the land, although he/she may apply in writing to […]
 

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