Regulations Governing the Establishment and Assistance of Overseas Taiwan Schools Article 36

After the MOE approves the cessation of a school’s operations and before the commencement of its dissolution and liquidation, the school shall give the highest priority to first paying teachers and other staff any outstanding salaries and severance pay owed to them, in accordance with the provisions of their appointment agreements.Dissolution of a school shall be reported to the government of the host country for its approval and it shall be conducted in accordance with the ordinances of the host country and the board of directors’ organizational charter.When the school is undergoing dissolution, the related data shall be retained. The data retention method and location shall be reported to the overseas mission with jurisdiction to forward to the MOE for approval.