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Law News
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March 2018

If a land is used for the installation of a water tower in accordance with the Water Supply Law, the superficies shall be deemed to exist and this constitutes rightful occupancy, then the refusal to relocate the water tower to an inappropriate location is not an abuse of rights (Taiwan)

March 2018

The Legislative Yuan amended the Income Tax Law so that the income tax on an annual income below NT$408,000 will be exempt next year (Taiwan)

March 2018

The Legislative Yuan amended the Income Tax Law so that the income tax on an annual income below NT$408,000 will be exempt next year (Taiwan)

March 2018

A small-scale business operator who accepts payment via mobile payment devices may enjoy up to three years of tax incentives (Taiwan)

March 2018

To ascertain the status of water pollution and pollutant cleanup, due to the nature of an administrative inspection, it is usually not necessary to inform the concerned parties in advance to attain timeliness and accuracy inthe sampling process (Taiwan)

March 2018

The Labor Standards Act was amended with additional flexibilities in terms of the overtime work hours limit, rest time between shifts and one day off every seven days (Taiwan)

March 2018

Partial amendments and additions to the Securities Investment Trust and Consulting Law (Taiwan)

March 2018

Overseas Chinese and foreign nationals seeking to invest in securities may mandate an enterprise relating to securities investment which is approved by the FSC to conduct discretionary investment business to make the investment (Taiwan)

March 2018

In case of urban land readjustment conducted by the private sector, if the readjustment committee and the original land owners have agreed to the distribution of readjusted land, such distribution may certainly be conducted pursuant to the agreement to the extent that the rights and interests of others are not undermined and within the scope of the free disposal rights originally enjoyed by the parties (Taiwan)

March 2018

Under the legal theory that a lighter offense should be cited to illustrate the culpability of heavier offenses, when a company is specifically prohibited to provide any guarantee under the law, the company is also prohibited from assuming any debt (Taiwan)
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