The Theory and Practice of Corporation Division

• Main Authors: CHEN, HUEI-YI, 陳譓伊
• Other Authors: LIU, LEN-YU
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/76038428183315952200

碩士 === 國立臺北大學 === 法學系 === 91 === In the early days of twenty century, the enterprise engaged to enlarge the scope of economy and increase their occupation ratio of the market. But, in today, because of the depression, the enterprise finally find their corporations are too large to be able to manage efficiently and make more profit. In order to solve this problem, many countries start to make laws about spin-offs, Taiwan is no exception. There are three laws about spin-offs in Taiwan which are Financial Holding company Law （which was established in July ninth 2001）、corporation Law（which was amended on November twelfth 2001）and merger ＆ acquisition Law （which was established in January fiftieth 2002）.With the legislation, many corporations begin to spin off. But we still have some problems. For example, the laws（three Laws above） have some conflicts and still not perfect. To solve the problem, this article will introduce the whole spin-off system at first. Secondly, find other countries how to make laws about spin-offs. After that, introducing the laws about spin-offs in Taiwan and find what are the conflict places between the laws. Moreover, when corporations spin off, what kind of problems will happen and how to solve this problems is an important part of this article. Finally, take some spin-off cases for examples to realize how corporations spin off in practice.