Annie has acted as counsel to multiple mergers and acquisitions, and cross-border investment deals for various financial institutions and enterprises. She has also represented many onshore and offshore investors and venture capitalists in their investment in start-ups. She assists a wide range of central commercial real estate transactions, development of hotels/shopping malls/retail department stores, grand integrated residential housing developments, and bank syndication loans. She is legal counsel to many publicly listed companies.

Bar Admissions
Attorney-at-Law in Taiwan, Republic of China

Education
EMBA., National Taiwan University
LL.B., National Taiwan University

Professional Activities and Experience
Represented Shin Kong No.1 REIT in the sale of a total of six large commercial real estate properties, with a combined total sales amount of NT$3.069 billion.
Represented a Danish publicly listed company in the acquisition of the Taiwan entity of a global boutique brand.
Represented a KY-listed company in the acquisition of a domestic enterprise.
Recently represented multiple foreign companies to apply for IPO and F companies to apply for SPO.
Represented a U.S. company in the acquisition of a Taiwan-based fintech startup company.
Recently represented a client in acquiring shares in a Taiwan publicly listed company and negotiated a bank syndication loan agreement. This case was awarded "2019 Most Creative M&A" by the Taiwan Mergers & Acquisitions and Private Equity Council (MAPECT).
Recently represented a Taiwan publicly listed company in its acquisition of a Thailand company, a Vietnam company, and on various investment deals by foreign investors to acquire Taiwan companies.
Recently represented foreign and Taiwan companies to participate in commercial real estate, shopping mall, hotel, grand integrated residential housing developments and transactions.
Recently represented foreign and PRC invested companies to establish companies in Taiwan and issue legal opinions regarding their acquisition targets or public listings.
Represented PRC investors to establish Taiwan branches through investment by entities incorporated in third areas.
Advised in offshore wind power, solar power, aquaculture, and geothermal renewable energy projects

• To-dos at the Pre-Bidding Phase of Government Procurement Projects

  By Annie Liao |December 2017

• Bidding Qualifications for Taiwan's Mega Infrastructure Program (Part II)

  By Annie Liao |October 2017

• Bidding Qualifications for Taiwan's Mega Infrastructure Program (Part I)

  By Annie Liao |September 2017

Additional ArticlesThe Rise of Family Trusts and Offices: Building a Strategic Moat for Sustainable Succession in Taiwan's Enterprises (2026-01-27, The News Lens )

Toward Net Zero: Sustainable Transformation for Corporations and Family Businesses(2025-12-05, Seminar co-hosted by Shanghai Commercial & Savings Bank and the Taiwan Impact Investing Association)

Wealth Succession, External Asset Management, and 2026 Technology Outlook(2025-11-26, Joint seminar co-hosted by LCS & Partners, Deloitte, Swiss Asia, and Bloomberg)

U.S. Tariff Storm: Legal Liabilities Faced by Importers and Exporters(Published in the LCS 2025 book, Wu-Nan Book Publishing)

Essential Legal Knowledge for Entrepreneurs - Intellectual Property as the Decisive Battleground (2025-10-17, National Yang Ming Chiao Tung University, Executive Master's Program in Healthcare Management, Innovative Business Models in the Healthcare Industry)

The IP Battle of Designer Toys: How Brands Can Build Their Legal Moat - Five Legal Insights from LABUBU (2025-10-09, The News Lens )

Wealth and family office laws in Taiwan (2025-09-15, Asia Business Law Journal)
Startup Legal Strategies: Key Legal Risks and Solutions Every Entrepreneur Should Know (2025-09-05, Financial Essentials for Micro-Entrepreneurs - Taichung Session)
A Family Feud Dragging on for Years: Four Things to Know About Wills from the Chang Jung-fa Inheritance Dispute (2025-09-04, The News Lens )
Trump Tariffs and the Quest to Lower "Customs Valuation": A Seemingly Clever Move That May Entail Serious Risks (2025-08-04, The News Lens )
Can Jiekou and Taishan Claim Damages as a "Bona Fide Third Party" in Their Dispute?(2025-07-18, The News Lens)
The Harshest Mortgage Cap Yet: Legal Analysis of Pre-Sale Property Handover Disputes (2025-06-20, LCS & Partners Official Website https://www.lcs.com.tw/news/legalupdates/76)
The Second Half of Successful Entrepreneurship - Legal Disputes in Startups and Intellectual Property (March 21, 2025, Executive Master's Program in Health Care Industry Innovation and Business Models, Institute of Healthcare Management, National Yang Ming Chiao Tung University)
The Legal Equation for Successful Entrepreneurship - Practical Legal Insights for Startups (February 26, 2025, Guest Lecture for the "Innovation and Entrepreneurship Management" Course, National Taiwan University)
Personal and Corporate Trusts: New Perspectives on Family Inheritance, Asset Protection, and Growth(2024-12-13, Co-hosted Seminar by Concordia Law Firm and E.SUN Bank Trust Division)

"Taiwan's Green Economic Transition: Exploring Green Finance Action Plans to Accelerate Sustainable Corporate Development"

"Labor and Capital Frontlines in a Global Perspective: Challenges and Opportunities of International Human Rights Norms on Cross Border Investments"

"The Legal Formula for Successful Entrepreneurship - Sharing Practical Legal Experiences for Startups" (September 29, 2024, Mandatory Financial Camp for Micro-Entrepreneurs)

" FIDIC International Engineering Contract Templates, Renewable Energy CPPA Transaction Contracts, and Case Studies in Engineering Arbitration Practice" (August 19, 2024, Offshore Wind International Engineering Contract Professional Practice Training, Session 4).

Corporate governance in Taiwan: An international overview(2024-07-22，Asia Business Law Journal, https://law.asia/corporate-governance-taiwan/)

Essential Legal Knowledge for Startups (2024-04-27, Essential Financial Camp for Micro-entrepreneurs co-organized by the Pingtung County Government Labor and Youth Development Office)

The indispensable legal knowledge for startups (2024-01-06, Essential Financial Camp for Micro-entrepreneurs)

Lexology GTDT - Real Estate 2024 - Taiwan

"FIDIC International Engineering Contract Template, Renewable Energy CPPA Transaction Contracts, and Case Analysis of Engineering Arbitration Practice" (December 13, 2023, Offshore Wind International Engineering Contract Professional Practice Training Program, 3rd Session).

"FIDIC International Engineering Contract Template, Renewable Energy CPPA Transaction Contracts, and Case Analysis of Engineering Arbitration Practice" (March 20, 2023, Offshore Wind International Engineering Contract Professional Practice Training Program, 2nd Session).

"Compliance Supervision and Legal Risks in Offshore Wind Project Investments: Explanations and Case Sharing" (March 9, 2023, Key Issues Seminar on Third-Stage Offshore Wind Power).

"The First Lesson in Corporate Mergers and Acquisitions: The Significance of Mergers and Acquisitions" (July 20, 2022, 2022 Investment Enhancement for Small and Medium Enterprises by the Small and Medium Enterprise Administration, Ministry of Economic Affairs).

"Sharing of the FIDIC International Engineering Contract Template and Engineering Arbitration Case Practice" (July 19, 2022, Legal Lecture of Offshore Wind International Engineering Contract Professional Training and Certification Course).

"Practical Discussion on Renewable Energy CPPA Transaction Contracts" (July 13, 2022, Analysis of Solar-Fishing Coexistence Case Development and Risk Management Seminar).

"Key Points to Zonal Development in Taiwan Offshore Windfarms III Phase" (30 November 2021). LCS Newsletter

Legal risk issues in the selection of zonal developers during Taiwan's offshore windfarms III phase" (Seminar on Offshore Windfarm III Phase Zonal Development and Taiwan Industry Chain Development, 26 October 2021).

"Offshore Windfarm Engineering Practice and FIDIC Contracts" (15 April 2021). LCS Newsletter

"Introduction to Fintech Regulations" (for a financial audit course of the Taiwan Academy of Banking and Finance held on March 18, May 24, August 23,and August 31, 2021)

"Introduction to FIDIC contracts and arbitration practice in engineering", lecture at Chinese Construction Industry Arbitration Association (16 January 2021)

"Introduction to FinTech law", Chunghwa Post Fintech and Marketing Talent Training Course (18 November 2020)

"Analysis of Open Data Law" (expected to be published in LCS Elites Series, 2020)

"How to Pre-Empt Overseas Investment Disputes" (expected to be published in LCS Elites Series, 2020)

"Start-Ups Booming in Taiwan Following Amended Company Act" (Storm Media, 21 April 2020)

"Coping Risks of Hidden Rent Increase in Superficies Bids" (Storm Media, 29 December 2019)

"Must-Have Agreements for Entrepreneurship" (Start-Up Training by NTPC-AWS Joint Innovation Center, 27 November 2019)