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2020 年 3 月 20 日

Notice for the Payment of Business Taxes and Issuance of Cloud Invoices by Offshore E-commerce Operators (Taiwan)

Teresa Huang and Jhen-Yi Chen[1] I. Regulatory objectives and legal basis 1. In view of the prosperous development of online trading, it is increasingly common and frequent for domestic buyers (i.e., consumers) of Taiwan to use the Internet to purchase […]
2020 年 3 月 1 日

Whether the Novel Coronavirus Outbreaks Can Serve as the Ground for Adjusting Contract Performance Obligations (Mainland China)

Teresa Huang and Jolene Chen[1] Facing the current grave challenges for controlling the novel coronavirus (“COVID-19”) outbreaks, different parties are in dire straits and the disputes so triggered are no longer avoidable.  Particularly for contracts which had been signed before […]
2020 年 3 月 1 日

Parents may obtain death insurance for their children below seven years old without affecting the validity of the insurance contract (Taiwan)

Sean Tsou The Taichung Branch of the Taiwan High Court rendered the 108-Shang-Yi-396 Decision of October 29, 2019 (hereinafter, the “Decision”), which is summarized generally as follows.  With respect to common practical circumstances where the parents obtain death insurance for […]
2020 年 3 月 1 日

Employer’s Granting of Leave and Payment of Wages During Novel Coronavirus Outbreak (Taiwan)

Fang-Wei Lin[1] Since the novel coronavirus (COVID-19) outbreakin Wuhan last December, the epidemic has become a global pandemic.  To thoroughly carry out epidemic prevention, not only the government has taken all kinds of epidemic quarantine isolation measures pursuant to law,[2] […]
2020 年 3 月 1 日

Whether the Novel Coronavirus Outbreaks Can Serve as the Defense for Nonperformance of Contract (Taiwan)

Teresa Huang and Tiffany Hsiao[1] The novel coronavirus (“COVID-19”) outbreaks in Wuhan of China in December 2019 with ever increasing confirmed infection cases have created fears and anxieties among people all over the world.  Governments of various countries have successively […]
2020 年 3 月 1 日

Although Article 16, Paragraph 1 of the Company Law specifically provides that a company shall not serve as a guarantor, still it may jointly issue or endorse checks (Taiwan)

Teresa Huang The Supreme Court rendered the 108-Tai-Shang-779 Decision of August 14, 2019 (hereinafter, the “Decision”), holding that although Article 16, Paragraph 1 of the Company Law specifically provides that a company shall not serve as a guarantor, still a […]
2020 年 3 月 1 日

Legal effects of failure to timely request the extension of time pursuant to the agreement (Taiwan)

Luke Hung I. Notification obligation for the extension of time The extension of time is the most common scenario and dispute for the performance of a typical construction contract.  However, whether the reasons, extent and impact of a construction extension […]
2020 年 3 月 1 日

In the absence of a term set for superficies, if the duration has exceeded 20 years or if the purposes for setting up the superficies no longer exist, the court may, upon request, set the duration of the superficies or terminate the superficies (Taiwan)

Debby Yu The Supreme Court rendered the 108-Tai-Shang-1214 Decision of September 12, 2019 (hereinafter, the “Decision”), holding that in the absence of a term set for superficies, if the duration has exceeded 20 years or if the purposes for setting […]
 

Greater China Practices


We resolve to undertake and unceasingly refine our legal professionalism with in-depth knowledge of technology, to assist overseas client in entering into China, and assist domestic clients in entering into ventures worldwide. By synergizing local wisdoms and international professionals, we, Lee, Tsai & Partners, equipped ourselves as a Greater China Local Firm.