
Partner
Jerry Liu (Hsing-Yuan Liu)
劉興源 律師
Jerry is a litigator with over four decades of practice. He upholds loyalty and confidentiality as the foremost principles in serving his clients.
Jerry's extensive courtroom experience enables him to provide precise guidance from the very first consultation. He assesses cases from the perspective of the bench, projects probable outcomes, and formulates strategies that best serve his clients' interests.
Jerry possesses a rare ability to envision reasonable settlement solutions at an early stage of litigation, which spares clients the time and expense of prolonged proceedings. Most clients are initially inclined to litigate and may not readily accept the proposed settlement. However, they often come to find that Jerry's recommendation is both feasible and acceptable. This ability to foresee outcomes and steer clients toward sound decisions is the hallmark of a forty-year career in practice.
Jerry and David Liu, the firm's founding partner, have shared a close professional bond since their days as classmates at the National Chung Hsing University Graduate School of Law and as colleagues at Tsar & Tsai International Law Offices. Their enduring friendship and years of joint practice form a powerful foundation. With Jerry on the team, Liu & Partners is better positioned than ever to deliver more comprehensive legal services to its clients.
Qualifications:
Member of Chartered Institute of Arbitrators
Experiences:
Principal, Lexpert International Law Firm
Partner, Jianye Law Firm
Member, Petitions and Appeals Committee of Taipei City Government
Junior Partner, Formosa Transnational Law offices
Income Partner, Tsar and Tsai Law Firm
Principal, Lexpert International Law Firm
Partner, Jianye Law Firm
Member, Petitions and Appeals Committee of Taipei City Government
Junior Partner, Formosa Transnational Law offices
Income Partner, Tsar and Tsai Law Firm
Associate Professor of Law at National Taiwan University; Tunghai University; Feng Chia University ; National Chengchi University; Chung Yuan Christian University
Member of the Bar Associations of Yilan, Keelung, Taipei, Taoyuan, Hsinchu, Miaoli, and Taichung
Member of Chinese Arbitration Association, Taipei
R.O.C. Patent Agent
Tax Officer, Taipei National Tax Administration (Legal Affairs Division)
R.O.C. Licensed Customs Broker
Education:
Doctor of Juridical Science, S. J. D., Tulane University, Law School, USA
Master of Law LL. M., Tulane University, Law School, USA
Bachelor of Law LL. B., Department of Law, National Taiwan University
R.O.C. Licensed Attorney-at-law
Publications:
Taxation of Illegal Income (doctoral dissertation, in English)
Principles of U.S. Federal Income Taxation
Introduction to U.S. International Taxation
U.S. Model Business Corporation Act
Taxation of Nonprofit Organizations
Tax Collection and Enforcement Act and Income Tax Act Article-by-Article Commentary
Various articles published in legal journals including Tax Affairs Trimonthly, Laws and Regulations Monthly, Practical Taxation, and Tunghai Law Review
Areas of Expertise:
International commercial matters, tax cases, trade law, foreign investment cases, corporate law, and anti-dumping cases
Languages:
Chinese (Mandarin), English.

