未經認許之外國公司依據公司法第三百八十六條規定報備者相關法律問題討論

A Discussion on Related Legal Issues for Foreign Company that Didn't Make Report in Accordance with Regulation of Article 386 of Company Act of R.O.C.

游雅晴(Ya-Ching Yu)

《華人前瞻研究》 4卷2期 (2008/11) Pp. 121-129

https://doi.org/10.6428/JCTF.200811.0121

摘要

隨著經濟發展的全球化，跨國公司已成為商業之常態，因此我國針對外國公司來台從事商務活動，亦於《公司法》第七章或其他相關法律上有一定之規範，對於是否經認許之外國公司所適用之法源以及法律地位亦有所不同。其目的無非係為避免外國公司扶其豐厚資金及先進技術，一方面到我國營業獲利，卻規避我國對於公司法人之法律規範，對我國法人之保障及競爭力將會產生相對不公平之情形。
本文首先說明在實務運作上，外國公司依據《公司法》規定得在台灣運作之三種型態，而這三種運作型態之區別，使外國公司在適用我國法上有區別之實益，包括權利能力有無及範圍、當事人能力範圍、得於中華民國境內所為之行為範圍均有所不同。
本文主要針對未經認許外國公司如依據公司法第三百八十六條規定在台設置代表人辦事處時，分別從業務上法律行為、訴訟法、實體法、行政管理之角度切入，討論相關法律問題。

並列摘要

By following the globalized economic development, multinational corporations have become a commercial normality; thus, Taiwan has enacted certain regulations in Chapter 7 of 《Company Act》 or other related laws with aiming at those foreign corporations and companies that engaged in commercial activities in Taiwan. In addition, the applicable legal source and legal status to those foreign corporations and companies, that whether have been recognized or permitted or not, are also different. The main purpose is simply to avoid those foreign corporations and companies making use of their plentiful funds and advanced technologies to not only make great profit, but also evade complying with the legal provisions that enacted for corporations in Taiwan that may possibly cause relatively unfair situation of the protection and competitiveness for domestic corporations.
Firstly, this study has explained three types of practical operations that foreign corporations and companies should be complied in accordance with the regulations of 《Company Act》. In addition, the distinction of these three types of operation will be resulted in distinct actual benefits for those foreign corporations and companies that applied to our legal system, including the availability and scope for the capacity of right, the scope of capacity and the scope of activity that all different for those corporations and companies to execute in the Republic of China (Taiwan).
This study is mainly aimed at the viewpoints from the legal action of business, civil procedure act, substantial law and administrative management respectively to make a discussion on related legal issues when those unrecognized and unauthorized foreign corporations and companies establishing the representative office in Taiwan in accordance with the regulation of Article 386 of Company Act.