Attorney Cheng-Yu (Paul) Ma

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Profile

Attorney Cheng-Yu (Paul) Ma has extensive experience in corporate legal affairs and cross-border matters. His practice focuses on corporate governance, intellectual property, international investment, family succession planning, tax planning, commercial litigation and white collar defense. He has long served as legal counsel to numerous small and medium-sized enterprises and has represented international clients in significant and complex cases, providing strategic solutions that integrate regulatory compliance with practical business considerations.

 

 

Education

LL.M. in Tax Law, National Taiwan University (2019)

LL.B., National Taiwan University (2015)

Professional Qualifications

Attorney-at-Law, Taiwan

Certified Intangible Asset Valuator (Ministry of Economic Affairs, Taiwan)

 

 

Languages

English, Mandarin Chinese, Taiwanese, Cantonese

 

 

Representative Matters

 

  • Represented a Hong Kong client in contractual performance litigation before Taiwanese courts and secured a favorable judgment.
  • Represented multiple foreign enterprises in anti-dumping negotiations and litigation proceedings with the Taiwanese government.
  • Represented a multinational corporation in large-scale layoffs in Taiwan and conducted negotiations with labor unions and employees.
  • Initiated and managed contract dispute litigation in Germany on behalf of a Taiwanese company.
  • Participated in a cross-border merger and acquisition transaction and financing negotiations for a well-known Taiwanese enterprise.
  • Participated in white-collar criminal defense proceedings for senior executives of a prominent Taiwanese company and successfully obtained reduced sentences.
  • Assisted a Chinese enterprise in completing offshore asset restructuring and public listing procedures.
  • Represented a family in successfully recovering real estate assets valued at over NTD 500 million.
  • Submitted expert legal opinions on Taiwanese inheritance law to the courts of Scotland.
  • Submitted expert legal opinions on Taiwanese family law to the courts of England.

 

 

Publications

 

  • The Intersection of Tax Evasion and Money Laundering: From International Trends to Taiwan's Practice and Future Challenges, Taiwan Bar Journal (2026)
  • Understanding the Challenge of VAT Fraud in the European Union for Taiwanese Enterprises, Angle Accounting Magazine (2024)
  • The Investigation of European Anti-Fraud Office (OLAF) on Customs Fraud, Angle Review of Finance and Taxation (2023)
  • Should Creditors Be Taxed When Distribution Is Insufficient to Cover Principal?, judgement.com (2019)
  • A Study on the Rule against Tax Avoidance Involving Interest Deduction- from the Perspective of BEPS Action 4, Master's Thesis, National Taiwan University (2019)
  • VAT Issues in Bitcoin Transactions, Rootlaw Magazine (2019)
  • Taxation on Consulting Fee Received by Foreign Profit-Seeking Enterprise: Comment on the Supreme Administrative Court Judgment No.726 in 2010, Angle Accounting Magazine (2018)
  • Amendments to the Special Deduction for Persons with Disabilities under the Income Tax Act – A Comparative Study with Japanese Law, Public Finance Review (2018)

 

 

 

 

 

Related Columns

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