论文部分内容阅读
转让持股原属股东的自由,故截至2015年7月1日的最新修订版本,我国台湾地区“公司法”明文规定:“公司股份之转让,不得以章程禁止或限制之”(第163条第1项前段,下文引用法律条文将沿用该地区的行文习惯,以“条”“项”“款”为序)。但在实践中,我国台湾地区现行法制由于各种原因仍对公开发行公司股东转让持股有所规制,具体可划分为“董监事的最低持股比例”和“董监事、大股东持股转让的限制性规定”两大类别,详述如下。
As of July 1, 2015, the latest revision, Taiwan’s “Company Law” clearly states: “The transfer of shares of the Company shall not be prohibited or restricted by the Articles of Association” (Article 163, paragraph 1, the preceding paragraph, the following reference to the legal provisions will be used in the area of writing habits, “” “ ” “section ”). However, in practice, the current legal system in Taiwan of our country still has some restrictions on the transfer of shares by the shareholders of the Company for various reasons, which can be divided into “the minimum shareholding ratio of directors and supervisors” and “the supervisors and major shareholders Restrictions on the transfer of shares ”two major categories, as described below.