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預告修正大陸地區人民來臺投資許可辦法暨其解釋令(Draft Amendment to Measures Governing Investment Permit to the People of Mainland Area and Its Rulings)
經濟部於 2020 年 8 月 17 日預告修正大陸地區人民來臺投資許可辦法(下稱「本辦法」)暨其解釋令,茲摘要重點如下:
(一)修正大陸地區投資人於第三地區公司直接或間接持股超過「百分之三十」之計算方式,只要大陸地區人士對第三地區公司任一層上層股東單獨或合計之持股超過比例 30%,該股東就會被視為大陸地區投資人。
(二)修正大陸地區投資人對第三地區公司「具有控制能力」之認定標準,將公司之決策組織由「董事會或約當組織」擴大為「董事會或其他可決定公司營運方針之組織」(即包含董事會下設之其他決策組織)。
(三)投資行為擴大包括大陸地區投資人以協議或其他方式控制獨資、合夥、有限合夥或非上市(櫃)、興櫃公司,及併購我國非上市(櫃)、興櫃公司。 (四)如投資人為「大陸地區黨政軍所投資之企業」,主管機關應限制其來臺投資。

報告人:盧偉銘律師/陳威達律師

On 17 August 2020, the Ministry of Economic Affairs (MOEA) announced the draft amendments to the Regulations for Approval on Investment in Taiwan by People of Mainland Area (Regulation) and its rulings for public consultation. We summarize below:
(1)Amendment to the calculation measure for shareholding: Any person(s) of Mainland China having, individually or collectively, over than 30% of shares in any of upper layer shareholders in a third area company(ies), such shareholder will be deemed a Mainland China investor.
(2)Amendment to the standard for controlling power: Expanding the company's decision-making organization from "board of directors or similar organizations" to "board of directors or other organizations that may determine on the company's operating policy" (including other decision-making organizations under the board of directors).
(3)Expanding the definition of investment to include the Mainland China investor's control in a sole proprietorship, partnership, limited partnership, non-listed, non-OTC listed or non-emerging company by agreement or other measures, and mergers and acquisitions of non-listed, non-OTC listed, or non-emerging company(ies).
(4)The competent authority shall restrict the Communist Party of China, Government of the Mainland China, or Mainland China's military from investment in Taiwan.

Reported by: Mike Lu / Will Chen

惇安法令雙週刊 第 351 期

第一筆上一筆下一筆最末筆筆數:15/135
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