Normally, a foreign company engaged in litigation in Taiwan is subject to the burden of formality requirements which lend themselves to becoming a tactic for the adverse party to delay the procedure, or obstruct it. One such requirement is the duty to submit a suitable power of attorney. The document needs to be executed by the party before a notary public and then verified by a representative office of the Taiwanese government in the country where the foreign litigation party resides. One power of attorney is required for each level and branch of the procedure. Also, only a “statutory representative” designated in the Taiwan law is qualified to execute the power on behalf of the company. Another such burden is the duty to submit a security for the cost of the litigation. In order to remedy such a situation, which causes abuses, the highest Judicial authority in Taiwan, the Judicial Yuan, issued an official notice requesting that the court give the same treatment as applicable to nationals. In particular, “If (…)the courts do not need to require that the documents be notarized or legalized”.
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