English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113311/144292 (79%)
Visitors : 50922624      Online Users : 932
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/139590


    Title: 董事忠實義務與利益衝突交易之規範──以公司法第206條為核心
    Regulating Related Party Transactions: From the Perspective of the Director`s Fiduciary Duties
    Authors: 朱德芳
    Contributors: 法學評論
    Keywords: 忠實義務;影子董事;利益衝突交易;關係人交易;董事利益衝突申報義務;表決權迴避;完全公平原則;法人透明度;實質受益人;國際會計準則第24號
    Fiduciary Duty;Duty of Loyalty;Conflicts of Interest;Related Party Transaction;Duty of Disclosure;Transparency of Legal Entities;Beneficial Owner;IAS 24;Director;Shadow Director;Entire Fairness;Safe Harbor
    Date: 2019-12
    Issue Date: 2022-04-08 10:11:12 (UTC+8)
    Abstract: 關係人交易是我國財經犯罪中常見的弊案類型。案件層出不窮，與我國公司法與證券交易法有關利益衝突交易的規範過於簡略 ; 欠缺可操作性有極大的關係。二○一八年十一月一日施行的新修正公司法對此議題有所關注，第206條第3項增定「董事之配偶 ; 二親等內血親，或與董事有控制從屬關係之公司」為董事利害關係人之當然範圍，一改目前法院判決所採取之限縮解釋，將利益衝突之範圍延伸至間接利害關係的情況。此一修正對於強化我國利益衝突交易之規範與公司治理有極大的影響。本文從董事忠實義務之內涵出發，參酌美國 ; 英國 ; 香港與德國之規定，針對董事利益衝突之定義與範圍 ; 董事利益衝突說明義務之方式與內容 ; 董事利益衝突交易之決策機關與表決權迴避 ; 控制公司與從屬公司間之交易 ; 公平原則與安全港條款之採用，以及公司利益衝突交易管理機制之建立與董事監督義務等議題，提出法律適用與修法建議。
    Related party transactions have long been a standard feature in corporate scandals in Taiwan due to the loose regulation. The situation may change as the Company Law was revised in 2018. The new Section 206(3) specifically provides that a director’s spouse, parent, child, sibling, grandparent, and grandchild of the director, as well as a company which is controlled by the director (or which controls the director), are all deemed to be the related person of such director. For the first time, the Taiwan company law makes it clear that the indirect conflicts of interest shall be regulated. The newly revised law could have a huge impact on both judicial decisions and corporate practices. Through a comparative study among the United States, the United Kingdom, Hong Kong and Germany, this Article analyses and provides suggestions on the related party transactions regulations regarding the several key issues including the definition and scope of director’s conflicts of interest, the director’s duty of disclosure, the majority of minority (MOM) rule and disinterested directors’ approval, director’s duty to minority, and ex-post judicial fairness review. This Article concludes by providing policy suggestions for future revision of the law.
    Relation: 法學評論, 159, 129-214
    Data Type: article
    DOI 連結: https://doi.org/10.3966/102398202019120159003
    DOI: 10.3966/102398202019120159003
    Appears in Collections:[政大法學評論 TSSCI] 期刊論文

    Files in This Item:

    File SizeFormat
    11.pdf2084KbAdobe PDF2188View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback