Bulletin
LEE & LI Bulletin - June 2014
Bulletin
Criminal Liabilities for Financial Statement Fraud and Elements of Such Fraud— Analysis of Criminal Judgment on CGS International Inc.'s Financial Statement Fraud
In February 2014, the Taipei District Court delivered its first-instance judgment on the case concerning CGS International Inc.'s ("CGS") entering fraudulent information in its financial statements. ... MoreTax
- Business entities need not issue withholding and non-withholding tax statements and dividend vouchers under certain circumstances starting from year 2014
- Published List of Application Documents for Tax Exemption on Royalty Payments
- On 16 May 2014, the Legalities Yuan passed the draft amendments of some provisions of the Income Tax Act
Insurance
- Amendment to Article 4 of the Regulations Governing Insurance Enterprises Conducting Transactions Other Than Extending Loans with Related Parties
- Partial Amendment to Regulations Governing Insurance Enterprises Conducting Foreign Investment