Corporate Governance of Taiwan: Substantial Director Focused

Cheng-yong LIU
2017 DEStech Transactions on Social Science Education and Human Science  
The substantial director system under the Company Act of Taiwan is prepared to prevent de facto and shadow directors damaging the rights and interests of companies and their shareholders. However, the issue concerning the identification and applicability of relevant provisions remains to be defined. By describing its preconditions and applicable scope, the paper is expected to facilitate the improvement of the Taiwanese corporate governance system.
doi:10.12783/dtssehs/ermm2017/14686 fatcat:czglyrlq65hndeaibtoeez4pna