Discussion on the Rights and Responsibilities of SME Shareholders—How can Operators Plan the Second Generation Co-governance Structure with T company as an Example

Abstract

In Taiwan many business operators often transfer shares to the next generation in order to save taxes and prepare for the next generation After the completion of the equity transfer the current operators consider the next generation of capabilities and willingness to continue to implement the company's business This paper refers to those who do not have a director status and who are executive directors collectively referred to as “substantial directors” In the 107-year Corporate Law Amendment Act the substantive directors who originally applied only to publicly listed companies were extended to the general unlisted companies This study used the small and medium-sized enterprise T company as an example to interview the T company operators and their visas by case interview Accountants to discuss how operators can take over the next generation planning succession structure as a substantive director under the condition of decentralized shareholding

Date of Award	2019
Original language	English
Supervisor	Hsuan-Chu Lin (Supervisor)