獨立董事改選與執行業務指引

2019年6月底，老牌油脂大廠福懋油公司經營權易主，這起「意外變天 」事件， 新聞媒體將矛頭指向 「一般董事與獨立董事合併選舉分開計票 」制度應該檢討，媒體並形容獨立董事選舉行同博弈。本企劃特別就此事件檢討董事選舉制度，並有資深律師專文探討董事選舉「配票」之相關問題；獨立董事執行職務應遵守的注意事項，則由有獨立董事經驗的優秀會計師撰文分享，内容精彩可期！

• 獨立董事選舉形同博弈？──從福懋油事件檢討董事選舉制度【本月企劃】 The Election of Independent Directors Is Just Like a Gambling?
• 股東臨時會改選全體董事的發動與董事選舉配票實例【本月企劃】 Initiation of Convening a Special Meeting of Shareholders on Re-electing All Directors and Practice to Vote Split for Directors
• 獨立董事執行業務指引【本月企劃】 Business Execution Guideline for Independent Director
• 從納稅者權利保護談債權人因執行債務人財產取得分配款項之課稅問題【月旦時論】 Taxpayer Rights Protection: Discussion of Income Tax Implementation on Payment Received by Creditors from Debtors' Property for Compulsory Enforcement
• 突破國立大專處理折舊性資產會計原則之窠臼【月旦時論】 The Sharp Change of National University and College's Depreciation Assets Accounting Principle
• 長榮空服員罷工事件正當性之研究【月旦時論】 Study on the Legitimacy of the Eva Air Cabin Crews Strike
• 研發支出、國際財務會計準則實施及公司特性對公司績效之影響【月旦時論】 The Effects of R&D Expenditure, IFRS Enforcement and Firm-Specific Characteristics on Firm Performance
• 品質成本報告書之應用(三)──形成持續改善的正向循環【執業進修】 Application of Quality Cost Report (III): Forming a Positive Cycle of Continuous Improvement
• 跨境電商課稅主體及固定營業場所之判斷──最高行政法院108年度第40號判決評析【學習式判解評析】 Judgment of Cross-Border E-Commerce's Subject of Taxation and Fixed Place of Business: Comment on A Supreme Administrative Court Case of (108) Pan Tzu No. 40
• 對中國大陸《土地增值稅法（徵求意見稿）》的評述【台商稅會通】 On Land Value Added Tax Law (Draft) of Mmainland China
• 2019年9月重要法規釋示函令【函令解析】