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.