The Case Against a Special Regime for Intragroup Transactions
CC-BY
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| Tác giả chính: | , |
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| Định dạng: | Sách |
| Ngôn ngữ: | English |
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Springer
2023
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| Truy cập trực tuyến: | https://link.springer.com/article/10.1007/s40804-023-00285-3 https://dlib.phenikaa-uni.edu.vn/handle/PNK/9086 |
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oai:localhost:PNK-90862023-09-18T08:10:41Z The Case Against a Special Regime for Intragroup Transactions Enriques, Luca Gilotta, Sergio Corporate Intragroup Transactions CC-BY Corporate groups with minority shareholders in one or more subsidiaries are common around the world, despite the risks such arrangements pose to those shareholders. Shaping a firm as a web of formally independent, minority-co-owned legal entities facilitates controllers’ diversion of corporate wealth (tunnelling) via intragroup transactions and other non-transactional techniques. While many jurisdictions leave the regulation of intragroup transactions to ordinary remedies against self-dealing, others (mostly in Europe) establish a special regime centred on a relaxation of directors’ fiduciary duties. Under this special regime, subsidiary directors are not liable if they make disadvantageous decisions that are beneficial to other entities within their group, provided that proper compensation is granted (or, according to some proposals, may reasonably be expected to be granted) to the subsidiary. 2023-09-18T08:10:41Z 2023-09-18T08:10:41Z 2023 Book https://link.springer.com/article/10.1007/s40804-023-00285-3 https://dlib.phenikaa-uni.edu.vn/handle/PNK/9086 en application/pdf Springer |
| institution |
Digital Phenikaa |
| collection |
Digital Phenikaa |
| language |
English |
| topic |
Corporate Intragroup Transactions |
| spellingShingle |
Corporate Intragroup Transactions Enriques, Luca Gilotta, Sergio The Case Against a Special Regime for Intragroup Transactions |
| description |
CC-BY |
| format |
Book |
| author |
Enriques, Luca Gilotta, Sergio |
| author_facet |
Enriques, Luca Gilotta, Sergio |
| author_sort |
Enriques, Luca |
| title |
The Case Against a Special Regime for Intragroup Transactions |
| title_short |
The Case Against a Special Regime for Intragroup Transactions |
| title_full |
The Case Against a Special Regime for Intragroup Transactions |
| title_fullStr |
The Case Against a Special Regime for Intragroup Transactions |
| title_full_unstemmed |
The Case Against a Special Regime for Intragroup Transactions |
| title_sort |
case against a special regime for intragroup transactions |
| publisher |
Springer |
| publishDate |
2023 |
| url |
https://link.springer.com/article/10.1007/s40804-023-00285-3 https://dlib.phenikaa-uni.edu.vn/handle/PNK/9086 |
| _version_ |
1779307153730830336 |
| score |
8.887836 |