企業減資之動機與影響──經營權、節稅及爭議案例探討

國內實務近年來不時有利用減資方式逐出少數股東，甚至以此進行公司經營權爭奪之情事，而在現行法規之規範上，對於公司減資中有關少數股東之保護，仍有所不足；此外，現金減資是減少股東權益中的股本，發放現金股利則是減少股東權益的保留盈餘或資本公積，因此當企業手上現金過多時，透過發放股利亦或是減資才對大股東為最佳方式？本月企劃將延續上期，深入探討企業減資之經營權、節稅及爭議案例探討。

• 股份有限公司減資法定程序【本月企劃】 Capital Reduction Procedure of Company Limited by Shares
• 企業配發現金，來源是減資還是盈餘分配？股東稅務差很大！【本月企劃】 A Big Difference in Shareholder Taxation of the Company's Cash Distribution Coming from Capital Reduction or Surplus Distribution?
• 公司減資、經營權爭奪與少數股東之保護【本月企劃】 Capital Reduction, Competition for Corporate Management Rights and Protection of Minority Shareholders
• 華爾街對沖基金的精準狙擊？──LUNA崩盤的連帶風暴與審思【月旦時論】 A Sniping by Wall Street Hedge Fund? The Storm and Supervision of LUNA's Perish
• 虛擬資產與相關服務監管之兩難【月旦時論】 The Dilemma of Supervision of Virtual Assets and Virtual Asset Service Providers
• 論商譽對商標保護範圍的影響──從美國商標法的發展史觀察【月旦時論】 The Influence of Good Will on the Scope of Trademark Protection: Observed from the History of American Trademark Law
• 從泰山經營權案再訪主要營業或財產之判斷標準【月旦時論】 Reorganize the Rule of Essential Part of Company's Business or Assets-Focusing on Taisun Enterprise Takeover Contest
• 董事會在ESG中的角色與職責【會計稅務教室】 The Role and Responsibilities of the Board in ESG
• IFRS 17變動收費法【公報釋讀】 Variable Fee Approach under IFRS 17
• 揭穿公司面紗原則──最高法院111年度台上字第1744號判決評析【學習式判解評析】 Piercing the Corporate Veil: Review of Supreme Court Judgement No. 111-Taishentzu-1744
• 原有股東之新股優先認購權【函令解析】