- 學位論文
跨國公司破產之涉外法律問題研究
Problems of Private International Law on Insolvency of Transnational Corporations
摘要
近來發生了許多的破產案件，特別是受到二○○八年到二○○九年的金融海嘯的影響，各國的公司或多或少都發生了破產的問題，而這些破產的公司往往又是屬於跨國公司，這是由於現今跨國貿易的發展及其他相關的因素所造成的結果，這也使得此些破產之公司的利害關係人的法律關係牽涉到各國法制之不同而有所差異，因此也使得跨國公司之破產更為複雜。雖然各國之景氣逐漸從金融海嘯中復甦，而隨著此情形公司破產之案件也漸漸減少，然而不排除未來仍有可能發生類同於二○○八年金融海嘯情形之發生，也因此本文認為以跨國公司破產之涉外法律問題作為研究之主題有其實益。 本文採用「破產」一詞，係因我國有關破產之涉外法律問題之規定，規定於現行之破產法上，雖破產法之修正草案修改為債務清理法，並適用於所有之債務清理程序，然為符合現行法之用語，本文仍以「破產」指稱涵義較廣之債務清理。 本文一共分為六章，第一章為緒論，第二章則為跨國公司破產之基本概念，討論跨國公司及一般公司債務清理之概念，以及跨國公司之破產由於其架構之複雜及多樣化所會遭遇之涉外法律問題。第三章為跨國公司涉外破產之國際管轄權問題，本章擬先淺介一般國際裁判管轄權之概念及其決定因素與判斷標準，以此為出發點，探討跨國公司破產案件之國際管轄權，即跨國公司破產時，其破產管轄權應如何認定，包含了就美國、中國大陸、日本、歐盟破產條例及聯合國破產法立法指南為一介紹，並針對現行各國立法趨勢之「主要利益中心（COMI）」判斷標準為詳細說明。第四章則為涉外破產宣告之域外效力與司法互助，本章主要討論之議題為，當破產人有一些財產位於主要破產程序開啟國以外之第三國時，要如何對該財產進行扣押，以保護所有債權人可以受到分配之財產不會受到減損，並說明各國對於破產宣告承認之標準，及為解決此問題而發展出之司法互助之方法為何。第五章為我國法之檢討與展望，將說明我國現行法之規定，並蒐集裁判作為研究素材檢討實務運作之缺失，以及為了解決此問題未來可能之修法為何。第六章為結論，期望本文能對涉外破產法制之發展有所貢獻。
並列摘要
Recently there were many insolvency cases taken place, especially by the financial tsunami, by 2008 to 2009. Multinational enterprise groups are in rapid rise, at the same time multinational enterprise groups also face insolvency problems. The cross-border insolvency refers to the insolvency which includes the international or foreign- related factors. Insolvency of multinational enterprise groups is a complex and difficult process because of the multinational nature of business structures and the global reach of their economic activities. This article considers that is helpful to take the foreign-related legal issues about the insolvency of multinational corporations as the theme. This article is divided into a total of six chapters, the contents of chapter I is the introduction. Chapter II is the basic concept of the cross-border insolvency, to discuss the multinational corporations and the concept of general corporate insolvency, the legal problems of cross-border insolvency of multinational enterprise groups encountered. In chapter III, discusses international jurisdiction issues for crosser-border insolvency of multinational enterprise groups, and takes the legal system of other countries for an example to the standards of the international jurisdiction of the cross-border insolvency cases. Chapter IV focuses on cross-border recognition of insolvency proceedings and international judicial assistance, this chapter discusses the standard of recognition foreign proceedings, and the developing method of international judicial assistance to resolve the problems. Chapter V is the review and outlook of insolvency legislation in Republic of China (Taiwan). This chapter reviews our legal regimes and introduces the bankruptcy Law and its amendment. It provides many possible problems, and tries to solve it by ideas this article mentioned. Chapter VI is the conclusion, and hoped that this will contribute to the development of the cross-border insolvency legal system in Taiwan.