Frank Lin graduated from National Taiwan University with a bachelor's degree in business administration. After practicing as a CPA for several years, he attended law school and received an LLM degree at Soochow University and passed the bar examination. He has been practicing law at Lee and Li since 1997.
With a background and expertise in financial accounting and law, Frank is a leader of the tax practice group of Lee and Li, handling transnational and complicated tax consultancy, such as multinational mergers and acquisitions, financial commodities, transfer pricing, international tax, customs value analysis and custom tariff classification, and tax dispute matters. He is also highly experienced in cases involving foreign investment, company law, trust, estate planning and charitable institutions, and has earned the clients' trust over the years. On behalf of Lee and Li, Frank consulted on the enactment or amendment to laws several times. He was once the representative of Lee and Li to consult on the enactment of the Income Basic Tax Act (also known as the AMT Act). Frank is also an advisor of various committees of National Science and Technology Council (formerly Ministry of Science and Technology (MOST)).
Soochow University, LL.M. (1996)
Soochow University, MBA (1989)
National Taiwan University, BA (1985)
Tax Consultancy, Tax Planning and Tax Dispute; Transfer Pricing Analysis and Consultancy; Planning and Consultancy of Estate Tax; Trust Law and Trust Tax Law; Investment, Merger & Acquisition; Employee Stock Option Plan Design and Consultancy; Corporate Law and Securities Law; Resolution or Litigation of Sophisticate Business Cases
Deputy General Council member, The Chinese Taipei Branch of International Fiscal Association
Advisor, Committee for Trust Law, Taiwan Bar Association
Advisor, Committee for Trust Law & Insurance Law, Taipei Bar Association
Advisor, Committee for Family Succession, Taiwan Trust Association
Advisor, Committee for Management and Audit of Results from Research and Development, MOST
Advisor, Committee for Determination of Estimated Cost for Shares Contributed by Technology, MOST
Advisor, Committee for Interest of Science & Technology, MOST
Advisor's Representative, Committee of Taxation of New Financial Products of the Ministry of Finance
Advisor's Representative, Committee of Tax Policy & Regulations of the Ministry of Finance
Advisor, Committee of Tax Policy of Taipei CPA Association
Assistant Manager, Arthur Andersen & Co., CPAs
Family Trust Planning Consultant
R.O.C. Arbitrator
Admitted to Taiwan Bar Association (1997)
R.O.C. CPA (1985)
Mandarin, English, Taiwanese Hokkien
2024 |
Taiwan Ministry of Finance (MOF) issued new tax ruling on trustee's obligations and procedures to report CFC trust income
LEXOLOGY |
2023 |
Lexology Panoramic: Transfer Pricing 2024 | Taiwan Lexology Panoramic: Transfer Pricing 2024 |
2023 |
Legislative Yuan Passed Articles 10-2 of the Statute for Industrial Innovation (Taiwan Chips Act)
LEXOLOGY |
2023 |
Legislative Yuan Passed Articles 10-2 of the Statute for Industrial Innovation (Taiwan Chips Act)
LEE & LI Bulletin -February 2023 |
2023 |
The MOF Released the Reference List of Low-Tax Burden Countries or Jurisdictions as Defined in the Taiwan CFC Rules
LEE & LI Bulletin -December 2022 |
2023 |
The MOF Released the Reference List of Low-Tax Burden Countries or Jurisdictions as Defined in the Taiwan CFC Rules
LEXOLOGY |
2020 |
Business Operations in the Republic of China (Taiwan) (Portfolio 7080) Bloomberg BNA Tax & Accounting |
2020 |
BLOOMBERG TAX GUIDE TO INDIRECT TAXATION (VAT/GST) - Taiwan Bloomberg Tax |
More |
2019 |
Seminar for legal risk and practice of inbound investment under the Management, Utilization, and Taxation of Repatriated Offshore Funds Act Lee and Li, Attorneys-at-Law |
2018 |
High Net-worth estate planning seminar - family estate planning ans business succession Lee and Li/UBS |
2018 |
High Net-worth estate planning seminar -impact of CRS and long-term strategy Lee and Li/Lombard Odier |
2017 |
Workshop for family estate planning ans business succession Lee and Li/Bank Julius Baer |
2016 |
Seminar for Taiwan capital market and Taiwanese enterpreneurs's fortune succession CTBC Bank |