| Summary: | 碩士 === 國立高雄大學 === 法律學系碩士班 === 96 === The motive of this dissertation is that business mergers or acquisitions are the most important subjects in the capital market. Industries under the background of global competition usually accomplishes their global business network by mergers or acquisitions. This is the basic way for its internationalization and capital circulation. Though the cases of business mergers and acquisitions have many crucial factors to concerned such like economic analysis, legal system, accounting, financial affairs, tax, labor relations. The control of the whole relevant legal system environment is the most important method to find the balance between the development of industry and fair-market-competition when industries trying to evaluate the competition abilities by merger. This dissertation is focus on the legal system of business mergers and acquisitions in Taiwan and concerned legal system of western countries (such as U.S.A and E.U) for reverences. In the content, the first part is defining the concept of mergers and acquisitions, and then discussing various types of them, which helps clearly defining the range of merger or consolidation discussed in this dissertation, and procedure of them. The second part introduces the legal system of business mergers or acquisitions in U.S.A and E.U, such as Clayton Law, Sherman Law, Delaware General Corporation Law, Treaty of Rome, EC Merger Regulation, Guidelines on the assessment of horizontal mergers under the Council Regulation on the control of concentrations between undertakings etc.. The legal system of concerned procedure and investigatory standard in merger or consolidation cases may shade the light for the amendment in Taiwan. At last ,it introduces the whole legal system of mergers or acquisitions in Taiwan completely and intends to propose some method about improving it to be expected for great value for both in academic research and practical usage.
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