台灣新經濟簡訊Vol.9 No.8

Taiwan New Economy Newsletter

《公司法》新修正條文於7月1日生效，本次修法依據公司治理精神，大幅鬆綁公司減資退股、收回特別股資金來源，以及員工薪酬制度等限制，強化企業財務運用之彈性。

A new revision of the Company Act, which became effective on July 1, greatly relaxes, in the spirit of corporate governance, the rules on return of paid-in capital for corporate capital reduction, sources of funds for the redemption of special shares, and employee salary systems. This provides more flexibility in the use of corporate funds.