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Taiwan Relations Act - the Legal Basis of Changing Dynamics between Taiwan and the US
On 3 December 2016, the US President-elect Donald Trump exchanged telephone conversations with Ms. Ying-Wen Tsai from Taiwan sparking a...
Legal issues behind UK 14-year-old girl’s right to be cryogenically frozen
In the UK case JS –v– M and F before the High Court of Justice in the Family Division, a 14-year-old-girl diagnosed with cancer wished to...
Liu & Partners at the 2016 UNCITRAL Vietnam Workshop - Vietnam's Accession to CISG
On November 24, 2016, Liu & Partners attended the 2016 UNCITRAL Vietnam Workshop on harmonization of trade law and outlook for...
美國遺產繼承簡介
依照美國法律，只要是美國的公民、居民（綠卡持有人），或是任何在美國有資產的外國人，都負有美國遺產稅的納稅義務。基於節稅的考量，上述人士都可能有事先規劃遺產的需要。以下簡要介紹關於美國遺產相關法律的基本概念： 1. 被繼承人的遺產如果沒有特別使用遺囑安排，會依照遺產所在的州法...
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