Identification Regulations for Operational Headquarters Article 3
The term affiliates abroad as used in the preceding article shall comply with any of the subparagraphs below:1. The Operation Headquarters holds a majority of the total number of the outstanding voting shares or the total amount of the capital stock of such enterprise.2. The Operation Headquarters and such enterprise have invested in each other to the extent that one third or more of the total number of the voting shares or the total amount of the capital stock of both companies are held or contributed by each other.3. The Operation Headquarters obtains a majority of directorships of such enterprise.4. The chairman or president of the Operation Headquarters and such enterprise are the same person.5. The Operation Headquarters holds operational power over such enterprise pursuant to a joint venture contract.6. A majority of executive shareholders or directors in the Operation Headquarters are contemporarily acting as executive shareholders or directors in such enterprise.7. A majority of the total number of outstanding voting shares or the total amount of the capital stock of the Operation Headquarters and such enterprise are held by the same shareholders.When calculating the total number of the shares or the amount of equity capital of such affiliates abroad being held by the Operation Headquarters under the preceding paragraph, the shares or equity capital of such affiliates abroad being held by the subordinate company of the Operation Headquarters shall also be included in the calculation.
中文原文 營運總部認定辦法第3條
前條所稱國外關係企業，應符合下列各款規定之一者：
一、營運總部持有該企業有表決權之股份或出資額，超過該企業已發行有表決權之股份總數或資本總額半數。
二、營運總部與該企業相互投資各達對方有表決權之股份總數或資本總額三分之一以上。
三、營運總部取得該企業過半數之董事席位。
四、營運總部之董事長或總經理與該企業董事長或總經理為同一人。
五、營運總部對該企業依合資經營契約規定，擁有經營權。
六、該企業執行業務股東或董事有半數以上與營運總部執行業務股東或董事相同。
七、該企業之已發行有表決權之股份總數或資本總額有半數以上與營運總部為相同之股東持有或出資。
計算營運總部持有前項國外關係企業之股份或出資額，應一併計入營運總部之從屬公司持有該國外關係企業之股份或出資額。
一、營運總部持有該企業有表決權之股份或出資額，超過該企業已發行有表決權之股份總數或資本總額半數。
二、營運總部與該企業相互投資各達對方有表決權之股份總數或資本總額三分之一以上。
三、營運總部取得該企業過半數之董事席位。
四、營運總部之董事長或總經理與該企業董事長或總經理為同一人。
五、營運總部對該企業依合資經營契約規定，擁有經營權。
六、該企業執行業務股東或董事有半數以上與營運總部執行業務股東或董事相同。
七、該企業之已發行有表決權之股份總數或資本總額有半數以上與營運總部為相同之股東持有或出資。
計算營運總部持有前項國外關係企業之股份或出資額，應一併計入營運總部之從屬公司持有該國外關係企業之股份或出資額。