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Although the European Convention on Human Rights (ECHR) mentions taxation only once - and in a context that, rather than conferring rights, limits their application - references to …
The societal benefits of takeoversin the form of enhanced competition and productivityhave been well documented. Moreover, many scholars believe that the very possibility of a …
This second edition follows the success of its predecessor, which was well received and respected by practitioners, academics and business people of Swiss and non-Swiss origin. It …
The notion of 'substance' is proving to be central to the OECD's base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles. In this book, …
With the increasing interest of foreign investors, particularly institutional investors, in European companies, there is a growing need for information on the different regimes …
Shareholder liability was once discussed only in terms of liability for the debts of the corporation in which the shareholders hold interest. That is now a shifting scene, …
It is often assumed that shareholders have rights, not duties. In recent years, however, this assumption has come under intense scrutiny in all aspects of company law and capital …
Series on International Taxation, Volume 82The economic value of China's mergers and acquisitions (M&A) market is exceeded only by that of the United States. However, China's rapid …
Rescuing companies is becoming more and more alternative to merely liquidating a company in financial difficulties on the basis of a bankruptcy procedure. The goal of rescuing …
Since its accession to the World Trade Organization (WTO), China has undertaken stronger initiatives toward adapting its legal system to support the development of a …