檢視我國債務清理法草案與聯合國《破產法立法指南》接軌──以經商環境評比債務清理架構指數為中心

Insolvency Law－Focus on the Strength of Insolvency Framework Index of Doing Business

On April 29, 2016, the Judicial Yuan and the Executive Yuan sent the draft Bankruptcy Law (renamed Insolvency Law),the most drastic amendment in eight decades since the publication of the Bankruptcy Law in 1935, to the Legislative Yuan for deliberation. The draft Bill unifies the single code, and adds the public legal person’s insolvency procedure and the foreign insolvency procedure’s recognition, in an attempt to construct a law complying with the international insolvency legal system. This article is intended to examine whether the draft Insolvency Law is in line with the UNCITRAL Legislative Guide on Insolvency Law based on the “strength of insolvency framework index” of Doing Business survey of the World Bank under the jurisdiction of the UN. And it will have the least impact on draft structure as the principle, raising the score of Taiwan’s “strength of insolvency framework index”, referring to the legislative provisions of the United States, Japan and Germany, proposed amendments to some of the provisions of the article to effectively improve our business environment, and to promote Taiwan’s global ranking in Ease of Doing Business (EoDB) with the largest reform’s synergy.