When an enterprise derives revenue from the transfer of property, etc., it shall include all of the revenue in the year that is recognised to be the year in which such revenue is derived.
The Regulations cover the registered particulars, registration of establishment, registration of changes, de-registration and legal liability in connection with the resident representative offices of foreign enterprises.
The Measures states that mainland enterprises are encouraged to invest in Taiwan to realise mutual benefits and a win-win situation for the economies on both sides of the Taiwan Strait.
This Law has been formulated in order to clarify the application of laws to foreign-related civil relationships, rationally resolve foreign-related civil disputes and safeguard the lawful rights and interests of concerned parties.
The law comprises five types of social insurance: basic old-age insurance, basic medical insurance, occupational injury insurance, unemployment insurance and maternity insurance.
Circular on Issues Relevant to the Examination, Approval and Administration of Foreign-invested Projects for Sales Effected over the Internet and by Vending Machines
The Measures prohibit a business operator from exempting ifself from its liabilities in standard clauses, or increase the seriousness of the liabilities bearable by the consumer or deny the consumer its rights in such clauses.