企業併購實務問題探討

為鼓勵公司以併購方式進行組織調整，更能發揮經營效率，因此政府於2002年制定企業併購法，並且再於2022年三讀通過企業併購法部分修正條文，作為從事企業併購交易之特別法規範，希冀能營造更為友善的併購環境。本月企劃將深入探討併購交易中異議股東之收買請求權問題、企業併購取得對價所涉及層面之稅務課徵影響、企業併購法修法對無形資產在稅法上認列攤銷之影響、企業併購之會計處理以及估價問題等。

• 企業併購取得對價所涉及層面之稅務課徵影響與優惠適用【本月企劃】 The Impact of Taxation and the Application of Preferential Treatment on Aspects Involved in the Consideration of Business Mergers and Acquisitions
• 企併法修法對「可辨認無形資產」於稅法上認列攤銷之影響探討【本月企劃】 Impact on Tax Amortization of Identifiable Intangibles by the 2022 Amendment to Business Mergers and Acquisitions Act
• 企業收購與集中測試之會計處理原則【本月企劃】 Principles of Accounting Treatment for Corporate Acquisition and Concentration Test
• 論併購交易中之異議股東股份收買請求權【本月企劃】 The Minority Shareholders' Appraisal Right in M&A Transactions
• 經營權爭奪之防範【月旦時論】 The Preventive Measures Against Contests for Corporate Control
• 從會計之角度檢視屢生爭議之公司法第185條「主要部分」【月旦時論】 Analyse the Controversial Term "Essential Part" of Article 185 of Company Act from Accounting Perspective
• 氣候變遷肇致金融風險之影響與因應【執業進修】 The Impact and Response of Climate-related Financial Risks
• 會計人發展的新契機──鑑識會計與反舞弊【會計稅務教室】 A New Opportunity of Accountants: Forensic Accounting and Anti-fraud
• 查核證據【公報釋讀】 Audit Evidences
• 共有人優先承購權及對價請求權之適用對象──臺灣高等法院高雄分院110年度上易字第240號民事判決評釋【學習式判解評析】 Applicable Objects of Co-Owners' Right of Priority to Buy and Claim for Repayment: Comment on Taiwan Hight Court Civil Judgement of 2021 Sun-Yi No 240
• 政府或法人股東代表之改派【函令解析】