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December 2017
In case a taxpayer has supplemented the filing of a tax return along with the payment of the supplemental tax before a penalty is imposed, the tax agency shall specifically indicate that the supplemented filing of a tax return and the payment of the supplemental tax have been taken into account in the penalty reasons; otherwise, the tax agency would be unlawful for discretionary indolence (Taiwan)
December 2017
If a tourist venue does not have any specifically risky object and the usage manners of facilities in a scenic spot are known to tourists according to common sense, it would be difficult to conclude that the tourist protection obligation is not fulfilled or the services as provided do not meet reasonable safety expectation even if the tourist operator does not provide any special warning or instructions concerning the usage manners of the facilities (Taiwan)
December 2017
Formulation of the Notice for Online Insurance Application Business of Insurance Agent Companies and Insurance Broker Companies (Taiwan)
December 2017
The Law for the Recruitment and Employment of Foreign Professionals was enacted to regulate the system of recruiting foreign professionals (Taiwan)
December 2017
The FSC clarifies issues concerning the criteria for determining the qualifications of natural person subscribers of privately placed securities investment trust funds (Taiwan)
December 2017
The Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities were amended to enhance the convenience of buying and selling foreign securities (Taiwan)
December 2017
The FSC relaxed the cap of an investment consulting enterprise's investment in a fund with the relaxed cap being 40% of the company’s net worth (Taiwan)
December 2017
The Legislative Yuan adopted the Statute for Industry Innovation as amended by three readings (Taiwan)
December 2017
If the obligor of a loan agreement asserts that no loan was obtained while issuing a promissory note as the collateral for the loan, such obligor is certainly required to assume the burden of proof for the defense against the negotiable instrument obligation (Taiwan)
December 2017
A telex release notice is an expedited scheme for use in taking delivery of shipments; it does not mean that the consignee is immediately entitled to ownership of the shipment per the bill of lading without asking the consignor for a release instruction solely by having agreed to the use of a telex release notice (Taiwan)
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