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A concern that many markets around the world share in relation to poor corporate governance is the abuse of related party transactions (RPTs). This is particularly true in markets where controlling ownership is predominant. Judging by the frequent reporting of RPTs, this calls for the relevant authorities and companies to be vigilant and have in place an effective oversight framework through which abusive RPTs can be identified, prevented or stopped.
This book presents the findings of an OECD policy dialogue with Indian stakeholders on policies to improve the monitoring and prevention of abusive RPTs in India.
- What are related party transactions and how to prevent abuse
- OECD reports on related party transactions
- Related party transactions: India's perspective
- Legal framework governing related party transactions in India
- Suggestions and Conclusions
- Annex: India Peer Review of Related Party Transactions and Minority Shareholder Rights