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修正公布大陸地區人民來臺投資許可辦法暨其解釋令(Amendments to Measures Governing Investment Permit to the People of Mainland Area and Its Rulings)
經濟部於 2020 年 12 月 30 日修正公布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)投資行為擴大包括持有臺灣地區公司、獨資、合夥或有限合夥事業之股份或出資額。此外,亦擴大包括以契約或其他方式控制獨資、合夥、有限合夥或非上市(櫃)、興櫃公司,以及大陸地區人士具有控制能力之第三地區公司併購臺灣地區非上市、上櫃或興櫃公司之營業或財產。
(四)擴大投資人之身分限制,如為大陸地區黨務、政治、軍事或具政治性單位所投資之法人、團體、其他機構或其於第三地區投資之公司,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 30 December 2020, the Ministry of Economic Affairs (MOEA) announced the amendments to the Regulations for Approval on Investment in Taiwan by People of Mainland Area (Regulation) and its rulings. 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 level of upper 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 shareholding or contribution in a company, a sole proprietorship, partnership, limited partnership in Taiwan area. The definition of investment further 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), and merger or acquisition of business or assets of non-listed, non-OTC listed, or non-emerging company(ies) by a third area company controlled by the Mainland China investor.
(4) The competent authority shall restrict the Communist Party of China, Government of the Mainland China, Mainland China's military, the legal person, organization or institution invested by the political agent, or their third area company, from investment in Taiwan.

Reported by: Mike Lu / Will Chen

惇安法令雙週刊 第 359 期

第一筆上一筆下一筆最末筆筆數:12/137
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