Relevant bibliographies by topics / Comparative corporate law

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Comparative corporate law'

Author: Grafiati
Published: 4 June 2021
Last updated: 3 February 2022

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Journal articles on the topic "Comparative corporate law"

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Nwafor, Anthony O. "Corporate Criminal Responsibility: A Comparative Analysis." Journal of African Law 57, no. 1 (February 1, 2013): 81–107. http://dx.doi.org/10.1017/s0021855312000162.

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AbstractThis article focuses on the extent of a company's responsibility for the criminal conduct of its employees. It considers the initial reluctance of common law courts to hold corporations criminally responsible for offences requiring mens rea, a mental element not found in artificial persons. The courts overcame this initial difficulty with recourse to the identification doctrine, which seeks to attribute to a company the fault of certain of its officers. However, the restrictiveness and inconsistencies embodied in the various judicial statements of that doctrine precipitated recourse in some jurisdictions to civil law concepts, such as respondeat superior, vicarious liability and even strict liability, to found corporate criminal responsibility. The need to streamline the scope of, if not enhance, corporate criminal liability, has engendered statutory reforms in some jurisdictions. The article considers reforms in Australia, the UK, Canada and the USA, in comparison with the situation in South Africa and Lesotho.
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Dubber, Markus D. "The Comparative History and Theory of Corporate Criminal Liability." New Criminal Law Review 16, no. 2 (2013): 203–40. http://dx.doi.org/10.1525/nclr.2013.16.2.203.

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An exercise in comparative legal history and legal theory, this article challenges the radical distinction that traditionally has been drawn between corporate criminal liability in German and Anglo-American law. In the familiar account, corporate criminal liability in the common law and the civil law passed each other like ships in the night, sometime around the turn of the nineteenth century: the common law had no corporate criminal liability before 1800, and the civil law had no corporate criminal liability after 1800. Closer inspection, however, reveals that corporate criminal liability was widely accepted in both common law and civil law countries at least since the Middle Ages, and that rejection of corporate criminal liability was complete neither in England before 1800 nor in Germany after 1800.
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Smaranda, Olarinde E., and Udosen Jacob. "Corporate Manslaughter Law in Nigeria: A Comparative Study." Beijing Law Review 11, no. 01 (2020): 358–81. http://dx.doi.org/10.4236/blr.2020.111023.

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Möslein, Florian. "Towards an organisational law of the polycorporate enterprise? A comparative analysis." Corporate Ownership and Control 3, no. 2 (2006): 174–90. http://dx.doi.org/10.22495/cocv3i2c1p3.

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One key element in improving economic efficiency is corporate governance which involves a set of relationships between a company’s management, its board, its shareholders and other stakeholders. If countries are to reap the full benefits of the global capital market, and if they are to attract long-term ‘patient’ capital, corporate governance arrangements must be credible and well understood across borders. One aspect of the relationship between the company’s management and its shareholders is far from being well understood: How is this relationship affected if the single company is transformed into a parent company of a corporate group? In Germany, this topic has attracted the most vivid legal interest for some decades, but it is not even considered in other countries - neither in the context of corporate governance nor in the one of corporate groups. One reason might be that provisions concerning corporate groups are not perceived as a distinct body of law in most of these countries
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Veziroglu, Cem. "Arbitration of Corporate Law Disputes in Joint Stock Companies under Turkish Law: A Comparative Analysis." European Company and Financial Law Review 16, no. 6 (December 6, 2019): 771–806. http://dx.doi.org/10.1515/ecfr-2019-0025.

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This study addresses the arbitrability of corporate law disputes and the validity of arbitration clauses stipulated in the articles of association (AoA) of joint stock companies, and compares Turkish law with German and Swiss jurisdictions in particular. While corporate law disputes are considered arbitrable, disputes concerning invalidity of corporate decisions and actions for dissolution are heavily debated. The paper argues that both types of disputes are arbitrable, albeit judicial dissolution requests accommodate practical hurdles. It is also argued that arbitral awards should be granted the erga omnes effect, as long as the interested third parties are provided with the necessary procedural protection. Furthermore, arbitration clauses can be validly stipulated in the AoA of privately held joint stock companies. However, the binding effect of the arbitration clause in question depends on its legal nature, namely, korporative or formell. Addressing this issue, the paper proposes to adopt a two-step test. Finally, it suggests practicable legislative recommendations and a model arbitration clause in order to enable and facilitate arbitration in corporate law disputes.
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Endri, Papajorgji. "Corporate enterprises in Albania and Macedonia in comparative law." Academicus International Scientific Journal 10 (July 2014): 20–29. http://dx.doi.org/10.7336/academicus.2014.10.02.

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Kershaw, D. "Lost in Translation: Corporate Opportunities in Comparative Perspective." Oxford Journal of Legal Studies 25, no. 4 (September 7, 2005): 603–27. http://dx.doi.org/10.1093/ojls/gqi032.

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Fokov, A. P. "Modern corporate law in modernization of civil legislation on legal entities." Russian Journal of Legal Studies 2, no. 2 (June 15, 2015): 188–94. http://dx.doi.org/10.17816/rjls18045.

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The author of the article covers the main issues of corporate law in the modernization of civil law legal entities, institutions of comparative analyzes of corporate law, legislative support of legal entities in the country and abroad, predicts the development prospects of the domestic corporate law in today’s economy.
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Deakin, Simon, and Alan Hughes. "Comparative Corporate Governance: An Interdisciplinary Agenda." Journal of Law and Society 24, no. 1 (March 1997): 1–9. http://dx.doi.org/10.1111/1467-6478.00033.

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Diskant, Edward B. "Comparative Corporate Criminal Liability: Exploring the Uniquely American Doctrine through Comparative Criminal Procedure." Yale Law Journal 118, no. 1 (October 1, 2008): 126. http://dx.doi.org/10.2307/20454705.

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Dissertations / Theses on the topic "Comparative corporate law"

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Cabral, Harsha, and n/a. "Corporate law, derivative actions : a comparative approach." University of Canberra. Law, 1999. http://erl.canberra.edu.au./public/adt-AUC20060622.163443.

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This thesis is a culmination of a research of a particular branch of Corporate Law, which has grown in several major parts of civilized jurisdictions. The thrust of the study was to evaluate the past, present and the future of a particular type of action known in Corporate Law under the umbrella of shareholder remedies - the 'Derivative Action' with emphasis to develop the law in one jurisdiction profiting from another. The research thus reveals how, when and where the so called action originated, the initial effects these actions had on the corporate world including shareholders, companies and related persons natural or juristic. Though much has been written by way of books, treatises and articles and several researches have dealt with the common topic shareholder remedies in its broad perspect, there is no separate study carried out on this topic in its global context with a comparative focus. This study has therefore given me the drive, initiative and courage to look at the conceptual view or the macro view of the so called 'Derivative Action' with of course special emphasis on the Australian and Sri Lankan jurisdictions in its micro aspects. This, I believe is the first time anyone has undertaken such a task. The study thus travels through distant roads of common law action to the statutory form of the action in the relevant jurisdictions and finds it driving with much purpose in jurisdictions such as Australia and Sri Lanka which are both in the transitional era from the common law action to the statutory action. The research is based on the collection of material namely, case law - Australian, Sri Lankan and international on the matters in issue, Legal treatises on the subject matter local and international, Law reform material - Australian, Sri Lankan and international on the topic, Bills and Statutes available on the topic in Australia, Sri Lanka and other countries. I have met resource personnel with regard to Law Reform in several jurisdictions on the matters in issue and visited the Australian Stock Exchange and the Colombo Stock Exchange. The research findings depend mainly on the electronic data available in addition to resources available at the University of Canberra, the Australian National University, Colombo Law Library, The Colombo Law Society Library and the Sri Lanka Supreme Court Judges' Chambers Library and the Sri Lanka Attorney General's Department Library. Visits to the McGill University in Montreal, Canada and the corporate law sector in New Zealand, including Universities and Law Offices in Christchurch and Auckland too has helped me considerably in the process. Review of the literature of the proposed statutory Derivative Action in Australia and the proposed statutory Derivative Action in Sri Lanka, are based mainly on; Enforcement of the duties of directors and officers of a company by means of a statutory derivative action (Report No. 12) Companies and Securities Law Review Committee. (November 1990.), Corporate Practices and the Rights of Shareholders (Report of the House of Representatives Standing Committee on Legal and Constitutional Affairs) Parliament of the Commonwealth of Australia. (November 1991.), Report on A Statutory Derivative Action Companies and Securities Advisory Committee. (July 1993.), Corporate Law Economic Reform Program (CLERP) Proposal Paper No 3 (1997), the CLERP draft legislative provisions (1998), Australian case law on the application of the common law Derivative Action, both in the High Court and in individual States and Australian articles on Derivative Action as a common law remedy and on the introduction of the statutory action. In the Sri Lankan context, the proposals in Sri Lanka for the statutory Derivative Action and the case law in Sri Lanka on the application of the common law remedy has been referred to. Other literature include, material available on the Canadian formula of Derivative Action, including Statutes, Rules, case law, articles and other relevant data, material available on the Derivative Actions in the United States, material available in New Zealand on Derivative Actions, material available in England on Derivative Actions, namely on the common law approach, case law, articles, Bills, Rules and other connected material, Statutes on Derivative Actions in other jurisdictions at present and Hong Kong proposals for a statutory Derivative Action, to name some. The aforesaid material and the review of the same have assisted the study as follows: -To place the past, present and the future of the common law Derivative Action. -Examine the objectives of the Derivative Action. -The operation of the common law aspects of the action. -The benefits of the statutory form of the action. -Experiences of other countries in the recent past on the subject. -The Australian reform process presently underway. -The best experiences in Australia with regard to case law. -To evaluate whether the remedy should be limited to fraud on the minority or whether it should be extended further even to negligence. -How best Sri Lanka could benefit from the Australian formula of the statutory form of the action. -To evaluate whether the proposed model of the statutory action in Sri Lanka is adequate in view of the Australian and other accepted formulae on the subject. -Whether the common law action should be expressly abolished in Sri Lanka. -Consider the possible introduction of the best methods to Sri Lanka. Finally, the research speaks for itself the need for a statutory Derivative Action for Sri Lanka in the future, to be an improvement on the Canadian, New Zealand and Australian models. The research findings, especially in its conclusions and recommendation in Chapter 8, will no doubt help to improve the proposed statutory Derivative Action in Sri Lanka in a small way.
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Ramage, Sally. "A comparative analysis of corporate fraud." Thesis, University of Wolverhampton, 2007. http://hdl.handle.net/2436/14408.

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The law is stated as at July 2006, before the enactment of the United Kingdom Fraud Act 2006. This thesis covers ‘serious’ corporate fraud and not commonplace petty fraud. I examined corporate fraud, concentrating on a comparison of the United Kingdom’s fraud with that of two civil law neighbouring countries, France and Germany, both with high financial activity, and also with a few American states, common law systems like the English legal system. The objective of this study is to identify ways of combating fraud in the UK by enquiry and discovery as to how fraud occurs and how the two different legal systems- civil and common law- treat fraud. The study reveals factors contributing to corporate fraud and recommendations for combating corporate fraud. Exploring the concept of fraud, my findings are that corporate fraud is facing exponential increase, with the UK government beginning to acknowledge this. I examined the agencies that combat fraud in the states mentioned above including the UK. Although the UK is party to an impressive number of Treaties, which help to combat fraud, treaties dealing with terrorism, drug dealing, money laundering, and other organised crime, corporate fraud is still a serious problem. The conclusions can be summarised as follows. The UK could learn much from the French legal system and the way France prosecutes corporations as per Articles 132, 222, 432, 433 and 435 of the French Penal Code. Germany’s Criminal Code is equally comprehensive in its prescriptive definitions of frauds including corporate frauds as in chapters 8, 19, 2, 23, 24, 25, 26 and 30 of the German Criminal Code. The new UK’s non-codified general, core, offence of fraud, with fraud offences maintained in other statutes such as the Companies Act, likens the UK fraud regulation closer to the US’s with its Criminal Code and other statutes that deal with fraud. The UK has not yet caught up with the US Sarbanes-Oxley Act 2002 as regards electronic business systems’ rules. The USA’s federal prescriptive code for fraud offences is akin to the French and German criminal codes and these are found in US Federal Penal Code Title 18, Part 1, Chapter 47, sections 1020 to 1084. Legal privilege is fraud exempt in the United but not in France and Germany. Legal privilege in the UK is partly exempt for SFO investigations and mandatory money laundering reporting.
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Smith, Anne Marie. "The appraisal remedy in corporate law a comparative study." Thesis, University of Ottawa (Canada), 1989. http://hdl.handle.net/10393/5717.

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Haddadin, Fadi. "Critique of shareholder status in Jordanian corporate law : a comparative approach." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ64279.pdf.

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Corradi, Marco Claudio. "A law and economics analysis of corporate opportunities doctrines from a comparative perspective." Thesis, University of Oxford, 2015. http://ora.ox.ac.uk/objects/uuid:f9469cef-a68f-4657-8275-d0eefb005faf.

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Business opportunities are a chance for a company to grow its activity and to further the aggregate welfare of the society as a whole. Corporate opportunities rules and their functional equivalents should enable companies to develop their business activities when directors discover those business opportunities. Companies need to be certain that they can legally appropriate those business opportunities. A company should have this ability when it is the best potential exploiter of the opportunity at issue, which is likely when the opportunity is a chance to expand the company's line of business or to pursue vertical integration. In fact, a company's appropriation of new business opportunities justifies a company's sunk costs that stem from its specific investments. Hence, the tests adopted for identifying corporate opportunities in US (Delaware), German (line of business test), UK, French, Spanish and Italian corporate laws (interest test) reflect the need to further efficiency by way of diminishing hold-up costs. Remedies against misappropriations of corporate opportunities by directors should both pursue maximum disclosure of new corporate opportunities by directors and preserve the possibility of alternative allocations of a corporate opportunity, when a company's director can exploit the opportunity more efficiently than the company. Such an alternative allocation may occur through negotiation or through efficient breach of duty. It is suggested that a differential remedial system (higher sanctions for breach of duty following non-disclosure) would maximize both disclosure and efficient allocation. This approach is closer to the one that exists in Anglo-American law than to the one adopted in most civil law jurisdictions. The present differences in various corporate laws may be connected to the existence of institutional complementarities, which should be taken into account in future reforms.
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Zhao, Qin. "Corporate control, a comparative examination of corporate law in Canada and the People's Republic of China." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape9/PQDD_0018/MQ49477.pdf.

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Yang, Jin Zhu. "Reforming the Chinese corporate governance system : a comparative law and economic analysis." Thesis, Bournemouth University, 2006. http://eprints.bournemouth.ac.uk/10551/.

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One of the major economic themes which characterised the development of modern company law was the well-documented separation of ownership from control and the increase in management control brought about by the wide dispersion of share ownership in large public companies.The growth and complexity of the modern corporation with diversified ownership created the need for governance mechanisms to facilitate the monitoring of managers and to restrain them from acting inappropriately, while not unduly restricting their ability to make decisions. The issue of corporate governance has been fiercely debated in both the US and the UK for several decades. The impact of globalisation and the recent financial crises in East Asia and elsewhere have spurred on corporate governance reform, which is now being implemented in many jurisdictions around the world. In recent years, China appears to have adopted some of the basic corporate governance structures of the Anglo-American system. However, little comparative empirical work has so far been undertaken to document systemic differences in ownership structures, institutional arrangement and legal rules betweenthe current Chinese corporate governance system and the systems in the UK and the US, or to determine how a corporate governance regime can best be designed to overcome the agency problems created by the separation of ownership from control in the Chinese context. In this thesis, we investigate the characteristics of China's corporate ownership structure and assess how effective shareholders are in monitoring directors' activities; we examine how boards are structured and function to ensure the efficient running of the company; and we consider the legal duties imposed on directors and how these duties are enforced in China, drawing comparisons and contrasts with the UK. Also, given the distinctive features of the Chinese corporate governance system, we estimate a regression model to investigate the relationship between corporate governance and corporate performance in China. Our results indicate that the weakness of the Chinese corporate governance system is not only a consequence of the concentrated state-ownership structure. This weakness is also in part due to the ineffectiveness of internal monitoring rules, inadequate/incomplete law and poor law enforcement. Finally, we provide some suggestions for the Chinese government to improve the Chinese corporate governance system.
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El-Saadouni, Raed. "The liability of groups of companies in Islamic law : a comparative study with common law." Thesis, University of Stirling, 2013. http://hdl.handle.net/1893/18619.

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Groups of companies offer considerable economic and practical advantages over other forms of business organizations. However, the phenomenon creates a long list of problems in terms of antitrust law, tax law, labour law, corporate law, and in the case of international companies, conflict of laws. National laws do not provide a complete solution to these problems because groups of companies are still governed by traditional corporate law, which is designed to govern single independent companies. On the other hand, harmonization of the law of corporate groups across Common legal systems is neither feasible not advisable. The most important problem which has not yet been completely solved by Common law systems is the liability of groups of companies for the debts of their subsidiaries. This has been described as "one of the great unsolved problems of modern company law". The present study aims to analyse the solutions provided by Common law systems to this problem and evaluate if they provide a solid settlement or whether further safeguards are needed for those dealing with corporate groups, namely minority shareholders and outsiders including creditors. By using a comparative approach with the Islamic law system, the study evaluates if the Common law solutions are also applicable in such a religious system or whether, due to its unique character Islamic law needs to create its own solution. This comparative approach assesses the possibilities of harmonization between Common law and Islamic law systems and promotes the Islamisation of modern laws in Islamic countries.
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Uzoechi, Kenneth. "Corporate personality and abuses : a comparative analysis of UK and Nigeria laws." Thesis, University of Warwick, 2013. http://wrap.warwick.ac.uk/59929/.

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This thesis provides a comparative analysis of the problems of fraud and the abuse of the corporate form under UK and Nigerian company laws. The twin doctrines of separate legal personality and limited liability for members shield shareholders and directors from personal liability for the debts of the company with far reaching implications for creditors and wider society. Although this position is not immutable as demonstrated in Salomon v Salomon, an analysis of case law and statute within the general rubric of ‘lifting the veil’ or ‘piercing the veil’ in the two jurisdictions reveals that veil piercing approaches have for several reasons remained fundamentally flawed. There is no coherent principle upon which the courts may find exceptional circumstances to impose liability on shareholders and directors. Veil piercing approaches have been premised on loss allocation analysis and used only as a means to discard limited liability. No effort has been made to deny controlling shareholders and directors the benefits derived from fraud, an omission that is detrimental to the interest of creditors and thus demonstrates the need for a new approach. This thesis therefore argues that gains made by fraudulent shareholders or directors constitute an unjustified enrichment which must be disgorged for distribution to creditors. To this end, the thesis proposes a ‘responsible corporate personality model’ which gives the creditors wider rights of action to initiate claims against corporate controllers to deny or prevent wrongful benefits or proceeds of unjust enrichment when the company is insolvent or approaching insolvency. The model addresses questions such as the role of constructive trust in combating fraud, tracing, fraudulent transfer of company’s assets to third parties and obstacles imposed by the requirement of fiduciary relationship. It supports the approach to unjust enrichment, suggesting lessons for both the UK and Nigeria in order to preserve equity and prevent improper conduct of corporate controllers. A key argument is that the responsible corporate model can address certain socio-economic peculiarities of Nigeria and similar developing countries.
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Qi, Lijie. "A comparative study on corporate reorganization law - the Uk and the US persepctive." Thesis, University of Manchester, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.489029.

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Books on the topic "Comparative corporate law"

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Progressive comparative corporate governance. Abingdon, Oxon [UK]: Routledge, 2012.

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Cabral, Harsha. Corporate law, derivative actions: A comparative approach. [Kotte, Sri Lanka]: The Author, 2004.

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Elst, Christoph van der. Executive directors' remuneration in comparative corporate perspective. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2015.

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Hopt, Klaus J. Comparative corporate governance of non-profit organizations. New York: Cambridge University Press, 2010.

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Hopt, Klaus J. Comparative corporate governance of non-profit organizations. New York: Cambridge University Press, 2010.

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1962-, Hargovan Anil, Bagaric Mirko, Bath Vivienne, Jubb Christine, and Nottage Luke, eds. Principles of contemporary corporate governance. 2nd ed. Cambridge [England]: Cambridge University Press, 2011.

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A comparative look at regulation of corporate tax avoidance. Dordrecht: Springer, 2012.

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Plessis, J. J. Du. Principles of contemporary corporate governance. Cambridge [England]: Cambridge University Press, 2005.

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A comparative study of the corporate bankruptcy reorganization law of the US and China. The Hague, Netherlands: Eleven International, 2012.

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Hikaku kōporēto gabanansu kenkyū: Nihon Eikoku Chūgoku no bunseki = Comparative corporate governance. Tōkyō: Chūō Keizaisha, 2005.

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Book chapters on the topic "Comparative corporate law"

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Roe, Mark. "Comparative Corporate Governance." In The New Palgrave Dictionary of Economics and the Law, 339–46. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1007/978-1-349-74173-1_69.

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Martín, Adán Nieto, and Marta Muñoz de Morales. "Compliance Programs and Criminal Law Responses: A Comparative Analysis." In Preventing Corporate Corruption, 333–62. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-04480-4_17.

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Hopt, Klaus J. "Corporate Governance." In General Reports of the XVIIIth Congress of the International Academy of Comparative Law/Rapports Généraux du XVIIIème Congrès de l’Académie Internationale de Droit Comparé, 295–320. Dordrecht: Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-2354-2_13.

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Pieth, Mark, and Radha Ivory. "Corporate Criminal Liability." In General Reports of the XVIIIth Congress of the International Academy of Comparative Law/Rapports Généraux du XVIIIème Congrès de l’Académie Internationale de Droit Comparé, 625–55. Dordrecht: Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-2354-2_28.

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Brown, Karen B. "Regulation of Corporate Tax Avoidance." In General Reports of the XVIIIth Congress of the International Academy of Comparative Law/Rapports Généraux du XVIIIème Congrès de l’Académie Internationale de Droit Comparé, 609–24. Dordrecht: Springer Netherlands, 2011. http://dx.doi.org/10.1007/978-94-007-2354-2_27.

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Kübler, Friedrich. "The Impact of Equity Markets on Business Organization: Some Comparative Observations Regarding Differences in the Evolution of Corporate Structures." In Spontaneous Order, Organization and the Law, 241–55. The Hague: T.M.C. Asser Press, 2003. http://dx.doi.org/10.1007/978-90-6704-413-4_15.

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Shen, Zhaohui, Linyao Tang, and Charlie Xiao-chuan Weng. "The Role and Future of Self-Regulation in the Market for Corporate Control: A Comparative Narrative of the Two Models in the UK and China." In Takeover Law in the UK, the EU and China, 85–119. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72345-3_4.

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Ates, Leyla, Moran Harari, and Markus Meinzer. "Negative Spillovers in International Corporate Taxation and the European Union." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 195–217. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_10.

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AbstractJurisdictions can engage in different types of aggressive tax policies to varying degrees. These policies can have negative spillover effects on other jurisdictions. In the realm of corporate taxation, these effects consist of base erosion and profit shifting and perceived pressures to reduce corporate taxes. Both direct and indirect effects undermine the efforts especially of developing countries at mobilising domestic resources to achieve the Sustainable Development Goals. We analyse the intensity of corrosive tax policies by exploiting a new legal dataset compiled for the Corporate Tax Haven Index (CTHI). Relying on rigorously defined indicators, the dataset allows comparative analyses of negative and positive spillover pathways in the corporate income tax systems of 64 jurisdictions. Tax policies under review comprise, for example, preferential tax regimes, extremely low tax rates agreed through secretive tax rulings, economic zones and tax holidays. Comparing the 27 European Union (EU) member states with five African developing countries, we find important differences. Except for two indicators (loss utilisation and economic zones/tax holidays), the European Union members are found to consistently engage in more aggressive corporate tax policies than the African countries. These heightened risks for negative spillovers emanating from the EU27 corporate tax rules stand in conflict with the stated intentions by the European Union to support good governance in tax matters and its commitment to ensure policy coherence for development. The chapter provides recommendations on how to reduce the risks for negative spillovers in corporate taxation and to exit the race to the bottom in corporate taxation.
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Gerner-Beuerle, Carsten, and Michael Schillig. "Corporate Insolvency." In Comparative Company Law, 889–986. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780199572205.003.0011.

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This chapter discusses the termination of the corporate existence and in particular the issue of corporate insolvency. There are many reasons for ending the corporate existence such as corporate failure, a merger, or formation of the corporation for only a limited period of time which has expired. In all these incidences, corporate law has to provide a process that ensures that pre-existing contractual entitlements are respected in accordance with the idea of creditor preference and shareholder residuarity. The remainder of the chapter discusses the special case of insolvency, in particular concepts of insolvency, the transition regimes from corporate governance to bankruptcy governance, and insolvency and restructuring options under the legal systems under consideration here. It concludes that the rise of the ‘rescue culture’ has resulted in a remarkable convergence of insolvency and restructuring law on both sides of the Atlantic.
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"Comparative takeover law." In Rethinking Corporate Governance, 380–426. Routledge, 2013. http://dx.doi.org/10.4324/9780203072424-14.

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Conference papers on the topic "Comparative corporate law"

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Zlatina, N., and N. Kravchuk. "COMPARATIVE ANALYSIS OF CORPORATE LAW OF UKRAINE AND THE UK." In V International symposium «Humanities and Social Sciences in Europe: Achievements and Perspectives». Prague: Premier Publishing s.r.o., 2020. http://dx.doi.org/10.29013/v-symposium-pp-5-88-93.

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Zlatina, N., and N. Kravchuk. "COMPARATIVE ANALYSIS OF CORPORATE LAW OF UKRAINE AND THE UK." In V International symposium «Humanities and Social Sciences in Europe: Achievements and Perspectives». Prague: Premier Publishing s.r.o., 2020. http://dx.doi.org/10.29013/v-symposium-pp-6-88-93.

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Zlatina, N., and N. Kravchuk. "COMPARATIVE ANALYSIS OF CORPORATE LAW OF UKRAINE AND THE UK." In VI International Youth Conference "Perspectives of Science and Education". Prague: Premier Publishing s.r.o., 2019. http://dx.doi.org/10.29013/vi-conf-usa-6-155-160.

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Oyson, Manuel Jose. "The Law on Corporate Opportunity Transactions by Directors: A Comparative Analysis of Australian Law and Delaware Law." In 6th Annual International Conference on Law, Regulations and Public Policy (LRPP 2017). Global Science & Technology Forum (GSTF), 2017. http://dx.doi.org/10.5176/2251-3809_lrpp17.49.

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TULBURE, Narcis. "MODELLING CULTURE: A CRITICAL COMPARATIVE REVIEW OF THEORETICAL MODELS IN BEHAVIORAL CORPORATE FINANCE." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b22/s6.061.

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Reports on the topic "Comparative corporate law"

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Romero Quintero, Edelmira. La perspectiva de género en las Relaciones Públicas empresariales: estudio comparativo de la presencia de mujeres empresarias en prensa. Gender perspective on corporate Public Relations: a comparative study of the presence of women entrepreneurs in press. Revista Internacional de Relaciones Públicas, December 2011. http://dx.doi.org/10.5783/rirp-2-2011-12-221-236.

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