增進商業競爭力的商業事件審理法正式上路

2021年7月1日正式施行《商業事件審理法》，希冀能迅速、妥適、專業處理重大商業紛爭，導正且健全公司治理，使企業經營更穩健，並且提升經商環境，促進經濟發展，增進國際競爭力。本月企劃以該法上路首日，開門首案東元與菱光「董事會決議無效之訴」為楔子，從商業事件審理法、公司法及企併法角度深入解析，並探討獨立董事召開股東會衍生之問題。

• 論公開收購下目標公司防禦措施之規範【本月企劃】 A Study on Regulation of Tender Offer Defensive Tactics
• 獨立董事召開股東會啟動派系紛爭【本月企劃】 Shareholders Meeting Convened by Independent Directors Bring about the Factional Struggle of the Company
• 從東元經營權之爭看菱光公開收購案之相關爭議【本月企劃】 Viewing the Related Disputes in the Case of CSI Company Public Tender Offer from the Competition for TECO Company Management Rights
• 菱光公司線上董事會決議事件的啟發【本月企劃】 The Enlightenment from the Resolutions of a Visual Communication Meeting of the Creative Sensor Inc. Board of Directors
• 因應全球暖化，臺灣宜預作碳權或碳交易準備【月旦時論】 Carbon Rights in Taiwan
• 信託2.0──設計思考於信託領域之應用【月旦時論】 Trust 2.0: Application of Design Thinking in the Field of Trust
• 從大立光與先進光智權爭訟和解案談公司治理與智慧財產權管理【月旦時論】 The Corporate Governance and IPR Management Issues in the Largan vs. Ability IPR Cases
• 全球最低稅負機制之發展與挑戰【月旦時論】 The Development and Challenges of Global Anti-Base Erosion Proposal
• 評估減損之審計品質缺失懲戒案例介紹【執業進修】 Introduction to the Punishment Case for the Lack of Audit Quality of Impairment Test
• 數位資產的財會法律問題──以美國上市公司為例【執業進修】 Accounting and Compliance Issue in Digital Assets: Case study of Listing Companies in United States
• 審計準則公報第45號──查核工作底稿準則【公報釋讀】 SAS No. 45, Guidelines for Working Sheets of Audits
• 海外財產交易損失應否計入所得稅法有關交易損失之扣除範圍？──最高行政法院108年度大字第3號大法庭裁定評析【學習式判解評析】 Shall the Loss of Overseas Futures Trading Be Deducted from the Gross Consolidated Income of an Individual?--The Final Decision, (108) Da Tzu No. 3, Rendered by the Supreme Administrative Court
• 香港投資移民與會計新藍海【國際經貿時論】 Accounting Blue Ocean Due to Hong Kong Citizens Investment Immigration to Taiwan
• 經濟部新修正「汽車買賣定型化契約應記載及不得記載事項」應納入「新古車」之適用【函令解析】