Leo Tsai


Mr. Chia-Sheng Tsai is a member of the Tax Practice Group at Lee & Li. He is responsible for providing legal and tax consultation to mainly financial institutions and high-net-worth individuals, in particular, handling major tax disputes and applying for constitutional interpretation of tax laws for these clients.

Among other cases, Mr. Chia-Sheng Tsai represented an internationally renowned company in a tax dispute and obtained a favorable judgment from the Supreme Administrative Court (Ref. No.: 100-Pan-2254). The judgment was voted as Taiwan's best tax judgment of the year in 2012 because the judgment significantly contributed to the development of tax law and the judicial system. In addition, Mr. Chia-Sheng Tsai represented a responsible person of a renowned company to file an application with the Grand Justices of the Judicial Yuan and obtained the Judicial Yuan Interpretation No. 713 in 2014 which revokes an unreasonable penalty regulation. Furthermore, Mr. Chia-Sheng Tsai cited the Judicial Yuan Interpretation No. 713 to apply for a re-examination with the Supreme Administrative Court and obtained a favorable judgment.

Known for his extensive experience in providing tax consultation for high-net-worth individuals and in handling tax dispute resolution, Mr. Chia-Sheng Tsai is regularly invited to speak at workshops and publish articles on the tax system and tax dispute resolution.



    University of Illinois College of Law (LL.M., 2004)
    National Cheng-Chi University (Certificate of Tax Accounting
    Program, 2003)
    Fu-Jen Catholic University (LL.B., 1997)


    Trust,Tax Dispute Resolution,Tax Consultation and Planning,Constitutional Law,Banking and Capital Market


    Lee and Li Attorneys-At-Law, senior attorney (2006-)
    Deloitte & Touche Taiwan, attorney (2004-2006)
    Chang and Tsai Attorneys-At-Law, attorney (2001-2002)
    Commissioner, Tax Law Committees of Taipei Bar Association (2016-)
    Commissioner, Tax Law Committees of ROC Bar Association (2015-)
    Commissioner, Finance and Economic Law Committees of ROC Bar Association (2014)
    Vice-Chief Commissioner/Commissioner, Member Welfare Committee/Public Interest/Social Welfare Law Committees of Taipei Bar Association (2008-2014)


    Certificate for the Subject Test – Laws and Regulations on Trust Businesses, issued by Trust Association in 2015, R.O.C
    Certificate of Securities Investment Trust and Consulting Professionals, issued by Securities & Futures Institute in 2015, R.O.C
    Patent Agent admitted in 2002, R.O.C.
    Attorney admitted in 2001, R.O.C.


    Mandarin (fluent), English (good), Taiwanese (fluent)


    1. Proposed BEPS-related Tax Measures, Asia-Pacific Focus, Bloomberg BNA (2016)
    2. Updated Supreme Administrative Court Judgements on Amortization of Goodwill Cases (Chinese), Tax Journal Magazine No. 2314 (2016)
    3. Taiwan Tax Developments in 2015, Asia-Pacific Focus, Bloomberg BNA (2015)
    4. Changes Ahead for Taiwan's Building and Land Taxes System, Tax Planning International Review, Bloomberg BNA (2015)
    5. Legal System for Social Enterprise – Tax Incentive (Chinese), Tax Journal Magazine No. 2304 (2015)
    6. Taiwan Must Establish Tax Court (Chinese), Tax Journal Magazine No. 2288 (2015)
    7. Applying Tax Benefits to Encourage Investment in Social Enterprise (Chinese), Tax Journal Magazine No. 2272 (2014)
    8. Development of Legal System for Taiwan Social Enterprise - From Comparative Law Perspective (Chinese), Accounting Research Monthly No. 348 (2014)
    9. Dispute Resolution for Applying Tax Treaties by Multinational Companies (Chinese), Accounting Research Monthly No. 345 (2014)
    10. VAT Navigator- Taiwan Chapter, Bloomberg BNA (2014-)
    11. Payment for Domestic Distributor Should Not Be Included in the Customs Duty-paying Value (Chinese), Tax Journal Magazine No. 2249 (2014)
    12. Significant Changes Proposed To Mergers and Acquisitions Act, World Securities Law Report Vol. 20 No.2 (2014)
    13. Tax Law System Must Be Amended to Comply with Judicial Yuan Interpretation No. 713 (Chinese), Tax Journal Magazine No. 2237 (2013)
    14. Analysis on Amendment to Article 12-1 of Tax Collection Act (Chinese), Tax Journal Magazine No. 2228 (2013)
    15. Establishment of Legal and Tax Systems for Social Enterprise (Chinese), Tax Journal Magazine No. 2215 (2013)
    16. First Taiwan Best Judgment of the Year (Chinese), Tax Journal Magazine No. 2206 (2013)
    17. Adjustment on Tax Avoidance Cases (Chinese), Tax Journal Magazine No. 2188 (2012)
    18. "Real Property Tax Reform in Taiwan: Higher Tax Risks for Investors", Tax planning International Review, Bloomberg BNA (2012)
    19. Global Tax Guide - Taiwan Chapter, Bloomberg BNA (2010-)
    20. Energy and environmental tax reform in Taiwan: An update, Indirect Taxes, BNA International Inc. (2010)
    21. Environmental and Energy Tax Reform in Taiwan: Seeking a Balance between Economic Development and Environmental Sustainability, Environmental Taxes: A Global Perspective Special Report, BNA International Inc. (2008)


    電話:+886-2-2715-3300 Ext.2156