| 英文摘要 |
In 2001, the Taiwan Company Act was amended to add Article 23, Paragraph 1, which explicitly mentions the duty of loyalty. Since then, in Taiwan’s scholarship, a lot of ink has been spilled on how the duty of loyalty is applied in American corporate law, but the oftencited observation that the duty of loyalty has been diminishing in the U.S. is rarely talked about. Introducing this observation in the U.S., this article attempts to show that we can also find such developments in the rules on conflict of interest in Taiwan Company Act. This understanding not only allows us to rightly appreciate the functions of the concept of duty of loyalty, but also enables us to take a better look at some rules in Taiwan Company Act that have long been unfairly criticized. |
