| Summary: | 碩士 === 國立臺北大學 === 法學系 === 94 === In recent years, cross-ownership is prevailing. Corporations often utilize cross-ownership as a measure to strengthen the management and prevent the board from supervision. While mutual shareholdings between two corporations could have some advantages, it does have resulted in some undesired disadvantages. It will reduce the happening of disadvantages when the corporation makes all material matters regarding the corporation disclosed and transparent, including the financial situation, performance, ownership, and governance of the company.
After the amendment of article 179 of the Corporation Law in 2005, the dual system exists within the rules of cross-shareholding corporations and the rules of parent corporation and subsidiary corporation. This thesis mainly studies cross-ownership and cross-voting. Chapter I of this thesis is a preamble. Chapter II states the meaning of cross-ownership and its relevance to treasury stock. Chapter III introduces the regulation of cross-ownership in America and Japan. Chapter IV focuses on analyzing the framework of cross-ownership in Taiwan. Chapter V discusses how the regulation of cross-ownership corresponds with the principles of corporate governance, and points out the deficiencies of it. Finally, chapter VI is the conclusion of foregoing chapters and gives some advices.
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