A reasonable time period for paying a dividend is within one month after completion of relevant board and shareholders approvals.
Yes.
The dividends should be paid in the same fiscal year of the AGM which resolved the payment of the dividends.
In addition, if provided for in the Articles of Incorporation, a company can distribute quarterly or semi-year dividends by board resolution.
The annual financial statements at the end of each fiscal year are required. Interim accounts are not acceptable unless provided in the Articles of Incorporation.
Yes, there are restrictions on the amount of dividends that can be paid.
Normally, only the retained earnings indicated in the Balance Sheet can be used for dividend distribution.
Yes, it is possible to increase reserves by issue new shares at premium or if receives gifts.
No regulatory approvals are required in connection with payment of a dividend.
Yes. The dividends must have been approved by the board and the shareholders pursuant to relevant accounting and Company Law requirements.
No, there are no restrictions from a corporate law perspective on borrowing cash to settle a dividend as long as the dividends have been approved by the board and the shareholders pursuant to relevant accounting and Company Law requirements.
No.
Yes, there are restrictions from a corporate law perspective on lending funds intra-group but cross-border. Under Taiwan Company Law, a Taiwan company can only lend its fund to a company with business relations or if the lending is for short term needs.