Published on March 29, 2012
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.
|Assessment and Recommendations|
Overall Situation and Lessons from the Reviewed Economies1 chapter available
Country Reviews of Provisions and Practices Covering Related Party Transactions and Protection of Minority Shareholder Rights5 chapters available