Dissenting Opinions of Independent Directors in Taiwan: An Empirical Study
Hsin-ti Chang · Penn Carey Law Legal Scholarship Repository (University of Pennsylvania) · 2019
a] company that has issued stock in accordance with this Act may appoint independent directors in accordance with its articles of incorporation.The Competent Authority, however, shall, as necessary, in view of the company's scale, shareholder structure, type of operations, and other essential factors, require it to appoint independent directors, not less than two in number and not less than one-fifth of the total