Lee and Li, Attorneys-at-Law
Taiwan's largest law firm, advising on M&A, IP, disputes, and regulatory matters.
On the record
Checkpoint: Taiwan AI Basic Act enforcement guidance rollout continues, shaping new advisory demand
The call
Lee and Li's Taiwan license base and decades of regulator access keep AI and foreign rivals in a supporting role for now, with no disclosed internal AI rollout yet to offset margin pressure.
Lee and Li is a 60-year-old law firm that handles major legal work in Taiwan. It is hard to replace because only Taiwan-licensed lawyers can sign court documents, the firm's leaders helped write the laws they advise on, and they have deep relationships with 60,000+ clients built over decades. AI tools can speed up routine work like document review, but they cannot replace the legal license or the trust clients place in the firm's connections to government. The one thing that could hurt the firm is if competitors like Baker McKenzie Taiwan or Tsar & Tsai adopt AI tools faster to cut costs, which could squeeze profit margins over the next several years even if the firm keeps its clients.
Why
01
AI pressure: Generative AI legal tools (document review, research). AI can draft and search faster, but only Taiwan-licensed lawyers can sign filings or carry liability, so it feeds the work rather than replacing the firm. Could AI do the core job? Unlikely.
02
Bigger players: Baker McKenzie Taiwan and Big 4 legal arms. Baker McKenzie already competes for Taiwan corporate work and Big 4 firms are pushing into legal services, but neither holds Taiwan license share yet. Could a giant copy it? No, they are blocked.
03
What protects it. Only Taiwan-qualified lawyers can sign court filings, and 60,000+ client relationships plus regulator ties built over 60 years are hard to replicate.
What would change this call
Asia Business Law Journal Taiwan Law Firm Awards 2026 category counts vs Tsar & Tsai and Baker McKenzie. Whether Lee and Li's award lead over domestic and foreign rivals is narrowing.
Chambers Global Taiwan rankings update showing any Band 1 practice areas slipping to Band 2. Whether the firm's top-tier reputation is eroding in specific practice areas.
Public disclosure of Lee and Li deploying generative AI tools for drafting or research, versus similar moves by Baker McKenzie Taiwan or Tsar & Tsai. Whether the firm is keeping pace on internal efficiency tooling or falling behind peers.
Chambers Global Taiwan rankings update showing any Band 1 practice areas slipping to Band 2. Whether the firm's top-tier reputation is eroding in specific practice areas.
Public disclosure of Lee and Li deploying generative AI tools for drafting or research, versus similar moves by Baker McKenzie Taiwan or Tsar & Tsai. Whether the firm is keeping pace on internal efficiency tooling or falling behind peers.
Key numbers
- 60,000+ corporate clients served
- Won 20 award categories vs Tsar & Tsai's 15, 2025
- 860-870 staff including 200+ Taiwan-qualified lawyers
Named risks
- No disclosed internal generative AI tooling, could compress associate-hour margins if rivals move faster.
- Taiwan could liberalize foreign-lawyer practice rules, eroding licensure moat.
- Big 4 accounting firm legal arms could capture Taiwan corporate work over time.
- Partner defections to rivals could erode client relationships over consecutive years.
Rivals, as read in July 2026
| Rival | Direction | Evidence |
|---|---|---|
| Tsar & Tsai Law Firm | losing to | Won 15 award categories vs Lee and Li's 20 in ABLJ Taiwan Awards, 2026-07-21 |
| Baker McKenzie | losing to | Won 12 award categories vs Lee and Li's 20 in ABLJ Taiwan Awards, 2026-07-21 |
| Jones Day | contesting | Band 1 Chambers Taiwan peer but barred from practicing local law directly |
| Formosa Transnational | contesting | Frequent Band 1 IP practice peer per Chambers Taiwan rankings, n.d. |
Questions people ask
- Is Lee and Li Taiwan's biggest law firm?
- Yes. Third-party directories describe Lee and Li as Taiwan's largest and oldest full-service law firm, founded in 1965, with Band 1 Chambers rankings across most practice areas and Law Firm of the Year 2025 from Asia Business Law Journal, winning 20 award categories versus 15 for runner-up Tsar & Tsai.
- Could AI replace Lee and Li's lawyers?
- Unlikely for core work. Only Taiwan-licensed attorneys can sign court filings and carry malpractice liability, and Taiwan's AI Basic Act, effective January 2026, is generating new advisory billings for partners like Eddie Hsiung, not displacing them, per Chambers' 2026-05-21 Taiwan AI practice guide.
- Who is Lee and Li's biggest competitor in Taiwan?
- Tsar & Tsai Law Firm is the closest domestic rival, winning 15 award categories to Lee and Li's 20 in the Asia Business Law Journal Taiwan Law Firm Awards 2025 (published 2026-07-21); Baker McKenzie and Jones Day are the leading international Band 1 peers.
- Is it safe to take an associate job at Lee and Li?
- Headcount looks stable: Chambers' 2025-10-27 practice guide reports roughly 860-870 total staff including 200+ Taiwan-qualified lawyers, with no reported layoffs. The open risk is unclear internal AI tooling, which could pressure associate-hour margins over a multi-year horizon if rivals adopt faster.
- Is Lee and Li a public company?
- No. Lee and Li is a private partnership, Taiwan's largest full-service law firm, founded in 1965; there is no ticker, parent company, or public equity, and no audited revenue figures are disclosed for the firm.
- Who leads Lee and Li?
- Robin Chang is cited as the firm's managing figure in an ICLG profile dated 2026-06-22. Lee and Li marked its 60th anniversary in 2025, tracing its founding to 1965 by James Lee and Dr. C.N. Li.
Timeline
- 2026-07-21Named Law Firm of the Year, Asia Business Law Journal Taiwan Awards 2025, winning 20 categories
- 2026-07-13Contributed Restructuring and Insolvency comparative guide to Legal 500 Taiwan directory
- 2026-06-22ICLG profile lists Robin Chang as managing figure, notes 60th anniversary
- 2026-05-21Featured in Chambers Artificial Intelligence 2026 Taiwan practice guide
- 2026-04-20Advised on cross-border M&A tied to US-Taiwan trade agreement, per Chambers Corporate M&A 2026 guide
- 2026-04-08Partners published analysis of AI Basic Act legal framework and liability rules
- 2026-02-12US-Taiwan Agreement on Reciprocal Trade signed, generating advisory work for the firm
- 2026-01Taiwan's Artificial Intelligence Basic Act promulgated
- 2025-10-27Chambers guide reports ~860-870 staff and 60,000+ corporate clients
- 2025Lee and Li celebrated its 60th anniversary
Revision history
30 July 2026
First assessed. Hard to displace. The text above is fixed as of this date and is not edited afterwards.
In the same band
Sources
- Lee and Li (2026-07-30)
- Technology & Outsourcing 2025 - Taiwan (2025-10-27)
- Taiwan Law Firm Awards 2025 (2026-07-21)
- Chambers Taiwan rankings
- Lee and Li Company Profile: Service Breakdown & Team
- Artificial Intelligence 2026 - Taiwan (2026-05-21)
- Legal framework, risk rules, policy impact (2026-04-08)
- Corporate M&A 2026 - Taiwan (2026-04-20)
- Law firm and lawyer rankings from Legal 500 guide (2026-07-13)
- Artificial Intelligence 2025 - Taiwan (2025-05-21)
- Lee and Li Attorneys-at-Law, Corporate/M&A
- Lee and Li, Attorneys-at-Law Company Profile