文章大綱
Deputy Director Professor Yueh-Ping Yang of CIEL has contributed an English-language chapter entitled “Trusts and Fund Structures in Taiwan: Laws and the Boundaries of Trusts” to the newly published volume Asia-Pacific Trusts Law, Volume 3: Boundaries in Context, released by the international academic publisher Bloomsbury. In this study, Professor Yang uses Taiwan’s investment fund regime […]
Deputy Director Professor Yueh-Ping Yang of CIEL has contributed an English-language chapter entitled “Trusts and Fund Structures in Taiwan: Laws and the Boundaries of Trusts” to the newly published volume Asia-Pacific Trusts Law, Volume 3: Boundaries in Context, released by the international academic publisher Bloomsbury.
In this study, Professor Yang uses Taiwan’s investment fund regime as a case study to analyze the advantages and limitations of trusts as an “asset segregation mechanism” for investment funds. He highlights that the predominance of trust structures in Taiwan’s public funds is fundamentally linked to the institutional design of the Securities Investment Trust and Consulting Act (SITCA). By contrast, private funds in Taiwan tend to adopt corporate or limited partnership structures, a pattern also shaped by the relatively limited regulatory oversight under the SITCA.
Through his analysis of Taiwan’s differentiated regulatory design and practical operation of asset segregation mechanisms, Professor Yang demonstrates that the advantages of trusts are not absolute but instead depend heavily on the relative flexibility of a country’s trust law and business organization law, underscoring the strong contextual dependence on the legal system.
For more information about this publication, please refer to:
https://www.bloomsbury.com/uk/asiapacific-trusts-law-volume-3-9781509972951/
Back
其他活動和消息
-
2025.11.13
NewsCIEL Deputy Director Prof. Yueh-Ping Yang Invited to Attend the 2025 International Forum on Virtual Asset Crimes Investigation and Cross-Border Cooperation
-
2025.09.30
NewsDeputy Director Chao-Hung Chen Publishes New Research“Carbon Emission Disclosure and Greenwashing Risk in the Capital Market”
-
2025.09.11
NewsDeputy Director Yueh-Ping Yang was invited as a Speaker at the“IADI Core Principles International Conference”
-
2025.07.31
NewsCIEL Experts Provide Insights on Draft Amendments to the Financial Holding Company Investment Regulations
