Research on the “Non-arm’s Length Crime” of Paragraph 1, Subparagraph2 of Article 171 of the ROC Securities Transaction Act.
Date Issued
2006
Date
2006
Author(s)
Pan, Yen-Chou
DOI
zh-TW
Abstract
The purpose of this thesis is to discuss the “non-arm’s length crime” of Paragraph 1, Subparagraph2 of Article 171 of the ROC Securities Transaction Act. “Non-arm’s length crime” was promulgated during the year 2000 to meet the growing chaotic economic environment, and the punishment of the crime was further hightened to no less than 3 years and no more than 10 years of imprisonment in 2002.
The said Articles used terms such as “non-arm’s length transaction”, “harmful transaction” and “substantial damage” and such terms are uncertain legal concepts. As an example, it is not certain whether the term “non-arm’s length” means a non-customary transaction that is different from the commercial norm or if such means the non-arms length transaction as pursuant to the tax law? What are types of decisions made by the entrepreneur that should be reviewed (or is appropriate to be reviewed) by the court? Such are the issues that require further analysis.
How can the “non-arm’s length crime” of Paragraph 1, Subparagraph2 of Article 171 of the ROC Securities Transaction Act be clearly defined or amended by the legislature, so that the legal elements can become concrete. This should be done in a manner so as to maintain the original goal of the legislator, but also to avoid unnecessarily expand the scope of applicability of uncertain terms and thereby impede the creativity of business activity to break or go beyond the norm of business. Such is the goal that we would like to achieve with this thesis.
Subjects
非常規交易
不合營業常規
不利益經營
證券交易法
利益輸送
淘空公司
證券市場法規
不確定法律概念
non-arm’s length transaction
non-arm’s length
harmful transaction
Securities Transaction Act
tunneling
expropriation
securities regulations
uncertain legal terms
SDGs
Type
thesis
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