Chia-Sheng Tsai

Senior Attorney
Chia-Sheng Tsai

Mr. Chia-Sheng (Leo) Tsai is a member of the Tax Practice Group at Lee & Li. His major practice areas are in tax law and public law with special emphasis on tax dispute resolution and applications for constitutional interpretation of tax laws.

Mr. Chia-Sheng Tsai has represented clients in disputes, among others, involving the Anti-smuggling Act, Tax Treaties, Anti-avoidance Rules and the Transfer Pricing Guidelines and successfully assisted clients in saving tax levied and/or penalties imposed by the tax authorities. Recently, Mr. Chia-Sheng Tsai represented an internationally renowned musical instruments and musical education company in a lawsuit regarding the question of whether the company had violated the regulation for issuance of invoices and obtained a favorable judgment from the Supreme Administrative Court (Ref. No.: 100-Pan-2254). The judgment was voted as first Taiwan's best tax judgment of the year by the appraisal committee composed of tax experts on September 24, 2012 because the judgment clarified long-term tax issues, specifically protected the taxpayer's rights, and significantly contributed to the development of tax law and the judicial system.

Known for his in-depth experience in tax dispute resolution, Mr. Chia-Sheng Tsai is regularly invited to speak at workshops or publish articles on the tax system and tax dispute resolution.

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