Related party transactions involve parties who can control the terms of a transaction in their favor potentially at the cost of the company. They include management, board members and controlling shareholders. The publication reviews provisions covering related party transactions and the protection of minority shareholder rights in 31 jurisdictions, both OECD and non-OECD. In addition, the regulatory and legal systems that have beeen developed in five jurisdictions are reviewed in detail and allow a wide range of experience to be compared and lessons drawn. They are, Belgium, France, Italy, Israel and India.
Editeur : OECD
Publication : 29 mars 2012
Intérieur : Noir & blanc
Support(s) : Livre numérique eBook [PDF]
Contenu(s) : PDF
Protection(s) : Marquage social (PDF)
Taille(s) : 1,93 Mo (PDF)
Langue(s) : Anglais
Code(s) CLIL : 3305
EAN13 Livre numérique eBook [PDF] : 9789264168008
EAN13 (papier) : 9789264098251
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