2026.02.18
# Firm Announcements
Attorney Cheng-Yu (Paul) Ma Publishes Professional Article in the Taiwan Bar Journal
Attorney Cheng-Yu (Paul) Ma Publishes Professional Article in the Taiwan Bar Journal
Celsum Law Firm hereby announces that Attorney Cheng-Yu (Paul) Ma has published a professional article in the February 2026 issue of the Taiwan Bar Journal (全國律師), entitled:“The Intersection of Tax Evasion and Money Laundering: From International Trends to Taiwan’s Practice and Future Challenges.”The article begins with an examination of recent significant amendments and institutional developments under Taiwan’s Money Laundering Control Act. It further reviews and analyzes recent Taiwanese court decisions concerning money laundering offenses derived from tax evasion conduct. Drawing upon international legislative trends and comparative law developments, the article identifies potential future practical controversies and systemic challenges, and proposes concrete interpretative approaches and recommendations, with the aim of providing both academic and practical insights for the legal community.Celsum Law Firm has always placed strong emphasis on the integration of academic research and practical legal experience, and will continue to dedicate its efforts to the study and development of significant legal and regulatory issues.The full article has been published on the official website of the Taiwan Bar Association in the February 2026 issue of the Taiwan Bar Journal. Please refer to the following link:
