企業IPO不可不知的相關議題

許多企業透過證券交易市場「首次公開發行(Initial Public Offerings；IPO)」股票供投資人認購，募集營運資金加速營收成長，除了能更有效率籌措資金以及使股權更加流通，亦可提高公司知名度及吸引更多優秀人才，讓企業發展邁向更進一步的成長。本月企劃將介紹IPO不同承銷制度的差異、內部管理優化與內部稽核，以及最新議題如「創新版」、「戰略新版」與「SPAC」深入探討。

• 企業邁向IPO之路面臨的管理機會與挑戰【本月企劃】 The Opportunities and Challenges of an IPO
• 資本市場之籌資功能──兼談臺灣創新板與戰略新板【本月企劃】 The Fund-Raising Function of the Capital Market: Taiwan Innovation Board and Pioneer Stock Board
• 秒懂IPO承銷制度，拒絕買貴當韭菜【本月企劃】 Understanding the IPO Underwriting System in Seconds and Refuse to Buy Expensive and Get Played for a Sucker
• 以會計師事務所查核觀點透析企業IPO【本月企劃】 Audit Firm Audit to IPO Companies
• 股份收買請求權公平價格之裁定【月旦時論】 Fair Value Determination in the Appraisal Remedy
• 公司法第172條之2視訊股東會新規定【月旦時論】 Article 172-2 of Taiwan Company Act: A New Provision to Introduce Visual Communication Meeting in Public Companies
• 臺灣推動受控外國公司稅制及全球最低稅負制對於臺資企業的影響與因應【月旦時論】 The impact of the Emergence of the Taiwan Controlled Foreign Corporation Law and the Global Minimum Tax Regime on Taiwanese Enterprises and How Should They React
• 簡析NFT之法律性質及監管【月旦時論】 The Legal Characteristic and Regulatory Scheme of Non-fungible Token (NFT)
• 信託2.0──家業傳承中股權布局與信託之運用【執業進修】 Trust 2.0: The Distribution of Equity and the Use of Trust in Family Inheritance
• 浪潮來襲，大小公司適用審計準則分流──ISA for LCE【公報釋讀】 Seperating the use of Auditing Standards for Big and Small Entities: ISA for Less Complex Entities
• 企業併購法之商定留用權──最高法院109年度台上字第1396號判決評析【學習式判解評析】 Termination Right under the Merger and Acquisition Act: Review of Supreme Court Judgement No. 109-Taishentzu-1396
• 臺商自中國大陸撤資之策略【國際經貿時論】 Strategy for Taiwanese Investors' Divestment from Mainland China
• 綜合所得稅函令釋示──獨資或合夥人計算營利所得時得減除各稅之罰鍰【函令解析】