Date of publication
4 April 2012

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Related party transactions involve parties who can control the terms of a transaction in their favour potentially at the cost of the company. They include management, board members and controlling shareholders.

This 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 Belgium, France, Italy, Israel and India are reviewed in detail and allow a wide range of experience to be compared and lessons drawn.