| 英文摘要 |
There are similarities and differences between Taiwan and China if the principle of changing circumstance is applied to adjust the commercial lease agreements in the period of the Epidemic conditions. Regarding termination of contracts, it is unallowable in Taiwan legal regime, whereas in China, it may be terminated if the impacts of epidemic conditions are so serious that the purpose of contracts could not be achieved. However, the rents may be decreased or exempted depending on to what extent the impact of epidemic. Regarding the special terms to exclude from the principle of changing circumstance, under either Taiwan or China law regimes, it is not permitted if the format contracts are obviously unfavorable to the specific parties. In addition, under Taiwan legal regime, the violation of principle of good faith based on case-by-case basis should be taken into account by the courts.ax law to discuss the disputes of luxury house tax, and put forward a review.
|
