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OECD Publishing
, Publication date: 18 Apr 2012
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Pages: 120
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Language: English
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Version: Print (Paperback) + Free PDF
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ISBN: 9789264098251
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OECD Code: 262012011P1
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Price:
€27 | $37 | £24 | ¥3500 | MXN480
, Standard shipping included!
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Availability: Available
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Other Versions:
E-book - PDF Format
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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.
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Executive summary
Assessement and recommendations
PART I. OVERALL SITUATION AND LESSONS FROM THE REVIEWED ECONOMIES
Chapter 1. Managing related party transactions: a review of practices
PART II. COUNTRY REVIEWS OF PROVISIONS AND PRACTICES COVERING RELATED PARTY TRANSACTIONS AND PROTECTION OF MINORITY SHAREHOLDE RIGHTS
Chapter 2. Belgium: Review of related party transactions and minority shareholder rights
Chapter 3. France: Review of related party transactions and minority shareholder rights
Chapter 4. India: Review of related party transactions and minority shareholder rights
Chapter 5. Israel: Review of related party transactions and minority shareholder rights
Chapter 6. Italy: Review of related party transactions and minority shareholder rights
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