| Summary: | 碩士 === 國立交通大學 === 科技法律研究所 === 105 === This thesis examines the use of foundations in corporate groups for the share-holding purposes. It is not uncommon for many corporate groups in Taiwan to use foundations as entities to hold shares for other companies in the same group. Therefore, the influence of foundations in Taiwan cannot be overemphasized.
However, foundations are governed by Civil Law in Taiwan, not Company Act. Furthermore, differences in accounting standards between the non-profit organizations and companies are substantial enough to attract attention for both shareholders and other stakeholders, as well as regulatory authorities.
This thesis discusses the current difference in laws and regulations among the foundation and commercial company in Taiwan and analyzes the strengths and weaknesses of the foundation for the share-holding purpose. Also, an empirical study is provided in the content. This survey shows how many non-corporate organizations are used for share-holding purposes and their opearating conditions in corporate Taiwan. In conclusion, with the literature review and empirical study, this thesis tries to provide a preliminary evaluation of the legal system of the law and accounting standards for these foundations in Taiwan.
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