🙋♀️原本在英國進行VR器材開發的Julie問:
「英國公司創辦人有意要來臺發展,應該設立子公司、分公司還是辦事處呢?」
👩🏫小編說明書:
外國企業可以根據來臺營業需求選擇設立子公司、分公司或辦事處,小編提供三者的差異比較,讓大家了解!
1⃣ #子公司:具有法人資格,並有獨立的公司章程與財產,須向投審會申請投資許可後,再進行設立登記,盈餘分配時會產生相關稅務,每年繳納18-20%營利事業所得稅
2⃣ #分公司:不具法人資格,由外國總公司負擔權利義務,財產屬於總公司,須向經濟部提出設立申請,沒有盈餘分配稅務問題,每年繳納18-20%營利事業所得稅
3⃣ #辦事處:不具法人資格,須向經濟部申請備審,不必繳交營利事業所得稅,但只能進行簽約、市場調查等非營利行為
有更多創業相關問題嗎? 可以撥打#創業諮詢服務專線☎️0800-589168
預約創業顧問諮詢🙂
#新創圓夢網 #創業問與答 #子公司 #分公司 #辦事處 #差異比較
------------------------------------------------------------------------
🙋♀️「What different forms can local branches of foreign companies assume? 」
👩🏫Foreign companies can establish their units in Taiwan as subsidiaries, branches, and representative offices.
1⃣ #Subsidiaries: generally profit-seeking and are registered as companies under ROC Company Law. Companies should apply for investment approval from the Investment Commission, MOEA, and then register with the appropriate government organization in charge of company registration.
2⃣ #BranchOffice: also profit-seeking and are registered as companies under foreign laws should first apply for recognition as a foreign company and the establishment of the branch office with the Central Region Office, MOEA.
3⃣ #RepresentativeOffice: Conduct non-profit acts and appoint someone to represent the company in a legal capacity, the company may report the said representative to the Central Region Office, MOEA.
Further information 🔎IEIT #corporation #establishment
legal law差異 在 綠黨 Facebook 的最讚貼文
【綠色新經濟 台灣不缺席】
日前有民眾在公共政策網路參與平台「提點子」發起「開放醫療用大麻」連署,一共超過 5,000 人附議。衛福部原預計 4 月 8 日前正式回應,經過討論後,為求正式回應之周延,決定依法延後到 5 月 8 日前回應。
在 420 全球大麻日這一天,綠黨與民間團體「綠色浪潮」在立法院群賢樓外召開記者會,呼籲衛福部重視病患的醫療需求,在正式回應前能夠充分廣納各方意見,也藉此訴求經濟部發展台灣的綠色經濟。
根據世界衛生組織(WHO)的研究,大麻二酚對健康不會產生不利影響,也不會導致成癮,因此也沒有被濫用的可能性。在國外常用於抗精神病、止吐、抗發炎、抗痙攣等醫療用途,相關產品除了成人,小孩及寵物也可使用。
綠黨共同召集人劉崇顯議員表示:「在台灣對醫用大麻的還是有一些疑慮的情況下,綠黨作為今年在2020大選成為第一個將醫用大麻合法化列為政見的政黨,仍獲得將近30幾萬選民的支持,顯見台灣有很多的民眾殷切盼望醫用大麻合法化可以真正的落實,幫助很多需要用大麻二酚來治療的患者。根據衛福部之前對醫用大麻的回應,說如果有需要使用,可以透過專案進口的方式,但是現實的困境,就是國外作為食品級的醫療大麻,在台灣卻會被視為毒品,所以讓患者根本沒有辦法進口使用,因此呼籲當局不只要防疫,也能看見病患的需求」。
長期關心醫用大麻之應用的賴彥合醫師則表示,「大麻近五十年來,因為美國毒品戰爭而充滿污名和誤解。原先二十世紀初期還被列在美國藥典,直到近十年來全世界才風起雲湧又重新重視它的醫療價值。弔詭的是,甚至在我們這個年齡階層都還沒出生前,就被設下的法律限制和依附的社會氛圍。大麻可謂最有醫療潛力的植物之一,安全性高而且療效廣泛,各國已陸續出現很多大規模的試驗,試圖追上這半世紀來嚴重缺乏的研究。這次全世界的流行病,讓我們更了解疾病無國界,我們外觀上雖然看起來差別很大,但生理結構基本上無太大差異。大麻對病人的療效,也可以說是無國界的。」
關於醫用大麻可以帶起的產業可能性,綠黨副秘書長李菁琪律師表示:「以日本為例,大麻二酚可添加於保健食品跟化妝品;而在美國也有規定一定含量以下為食品級,可以做成小熊軟糖或寵物零食等生活化的食品。在台灣現在仍未有相關藥品列管的情況,新藥的上市都要經過好幾年的時間,在病患迫切的醫療需求下恐緩不濟急,因此呼籲衛福部參考含維生素產品的管制方式,來列管大麻二酚產品」李菁琪繼續解釋:「除了種植之外,也包括製藥、燈具、溫控設備等周邊產業,近年越來越多國家將藥用大麻合法,國際上對藥用大麻的需求快速成長,相關的產業都是蓬勃發展,因此也呼籲經濟部輔導中小企業建立綠色經濟產業鏈,讓台灣在這波國際上新興的綠色產業中搶佔先機」。
【Taiwan should legalize medical cannabis and launch the hemp industry chain】
Green Party Taiwan and Green Sensation (N.P.O.) held a press conference outside of Legislative Yuan on April 20, 2020 – the day internationally known as the “Weed Day.” Prior to the official response to a petition to legalize medical marijuana, the two groups reminded the Ministry of Health and Welfare (MOHW) to value and listen to patients’ medical needs as well as opinions from all stakeholders. An appeal to developing Taiwan’s cannabis (hemp_ industry was also made towards the Ministry of Economic Affairs (MOEA).
Research conducted by the World Health Organization (WHO) has proven that cannabidiol (CBD) does not adversely affect health nor cause addiction, indicating a low possibility of abuse. CBD is now commonly used in foreign countries for antipsychotic, antiemetic, anti-inflammatory, anti-spasm, and other medical purposes. Other than products designed for adults, children, and pets can use these products as well.
“CBD is a chemical compound from the cannabis. Related products are legally circulated in more than 45 countries such as the United States, Japan, and Germany,” said Chung Hsien Liu, the Green Party co-chairperson. “In 2017, the MOHW announced that CBD had been listed as a drug; however, no laws and regulations, such as the method of acquisition, were followed by the announcement. The lack of law left the patients and law enforcement personnel no rules to follow, causing many controversies. To date, only ten patients have successfully imported the medication through self-use exemption. With almost no legal channels available, many patients have no option but to take the risk with products sold at the black market.”
Dr. Yenho Lai, a long-time advocate on the application of medical marijuana, said that “cannabis has been stigmatized and misunderstood from the war on drugs for nearly 50 years. It was originally listed in the U.S. Pharmacopoeia (U.S.P.) in the early twentieth century, and only within the last decade that the world surged to re-emphasize its medical value. Paradoxically, what we want to reverse and challenge is that even before my generation is born, the legal restrictions and resulted negative social atmosphere have been in place.
Cannabis can be described as one of the most medically promising plants with high safety and extensive and the curative effect. Many large-scale trials have been conducted in various countries to catch up with the severely lacking research in the past half-century. Right now, COVID-19 has given us a better understanding of diseases without borders. Although we look different, the physiological structure is similar. The medical effect of cannabis on patients can also be said to have no national boundaries.”
On the business opportunities that could be brought by medical marijuana, Zoe Ching Chi Lee, Deputy Secretary-General of the Green Party Taiwan, pointed out that “taking Japan as an example, CBD can be added to health supplements and cosmetics. In the United States, a certain amount of CBD is categorized as food grade. In Taiwan, there are still no related drugs listed, and the launch of new drugs could take several years and thus fail to address the medical urgency of the patients. Therefore, we call on the MOHW regulate CBD products as it does vitamin products. In terms of the economic side of this issue, in addition to planting the hemp, peripheral industries such as pharmaceuticals, lamps, and temperature control equipment are greatly needed. In recent years, more countries have legalized medical cannabis. The international demand for medical cannabis has proliferated, and related industries are booming. Therefore, we call on the MOEA to assist the small and medium-sized business to establish a cannabis supply chain, allowing Taiwan to seize the opportunity in this wave of internationally emerging green industries.”
📰 新聞參考:
新頭殼報導 https://bit.ly/3csg336
聯合報報導 https://bit.ly/3eAddLk
legal law差異 在 時間教會我的事 Lessons from time Facebook 的最讚貼文
這是美國著名政治家 Benjamin Franklin 的名言。
面對今時今日的社會環境,實在沒有心情寫其他文章,今天只想借這個平台,談一下「法治 」(Rule of Law) 這個題目。
不少曾經訓斥示威衝突的人,最常聽見的反應就是:「不管之前的行為怎麼樣,總之違法就不對,要遵守法治精神。」這令我想起之前有幸修讀過「公共法」的課程,那是我在眾多法律課程中最喜歡的一科(雖然不是考的最好的一科)。我想說,這根本不是 Rule of Law,而是 Rule by law (以法管治),那是完全不同的概念。
法治的概念經歷了源遠流長的演化,比較近期的說法,可以引用英國前首席大法官 Lord Bingham 的八大準則 (文章末端附上英文版):
1. 法律須容易為大眾所理解,盡可能易懂、清楚且可以預料。
2. 有關合法權利和法律責任的問題,通常應透過運用法律而非行使酌情權加以解決。
3. 法律應平等適用於所有人,除非客觀差異要求差別對待。
4. 所有公職人員在行使所享權力時,必須真誠、公正,並依照法律授予其權力之目的,不越權,亦不違理性。
5. 法律必須為基本人權提供充分保護。
6. 提供有效的解決爭議的方法和途徑,不應收費過高,不應延誤過長。
7. 任何提供之裁決程序應當公正。
8. 法治要求國家在遵守國內法規定的義務之時,同樣遵守國際法規定義務。
簡而言之,如果單純以守法來解讀法治,恐怕只是一種流於表面的理解。當然守法是其中一個重要元素,但法治核心的價值,其實是包括所有人和機構,不論是個人還是公職人員,一方面須受法律約束,同時亦要確保法律賦予的權利得到充份保障,而這些過程必須是公開而且透明,並透過法庭得以彰顯。特別是對於行使公權力的人員,他們比一般市民擁有額外權力,這些權力皆由法律賦予,當然亦理應受法律加以約束。
無論你本身是甚麼立場,無論你心裡現在充斥著的是憤怒、失望、還是絕望,懇請你仔細了解,好好想清楚,連日來所發生的事,是否仍然乎合「法治」這個普世價值?是誰本來有能力真正化解僵局,卻選擇做或不做某些行動,令一眾本來都熱愛香港的市民置於對立面?
一切看在眼裡,記在心裡,不會忘記,歷史自有公論。
Instagram @lessonsfromtime
廷伸閱讀
"The Rule of Law" by Tom Bingham
Bingham's Rule of Law principles:
1. The law must be accessible, intelligible, clear and predictable.
2. Questions of legal rights and liabilities should ordinarily be resolved by the law and not the exercise of discretion.
3. The law should apply equally to all, except where objective differences justify differentiation.
4. All public officials must exercise their powers in good faith and fairly, and exercise such powers for the purposes they were conferred, without acting beyond the limits of such powers, and they must always act reasonably.
5. The law must afford adequate protection of fundamental human rights.
6. There must be an effective means of dispute resolution, without prohibitive cost or delay.
7. Any adjudicative processes provided for by the state should be fair.
8. The rule of law must be complied with by the state taking into account its national and international obligations.
legal law差異 在 正義與差異政治... - 法律白話文運動Plain Law Movement 的推薦與評價
如果你對於同性婚姻議題、原住民議題、轉型正義議題有興趣,而且你想要補強對這些議題方面的論述,想要讓自己有不同角度的切入,這本書你不能錯過。 ... <看更多>