Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- ALI Principles of Corporate Governance (1)
- Accountability (1)
- American Law Institute (1)
- Arm's length standard (1)
- Cooperatives (1)
-
- Corporate governance (1)
- Corporate governance reform (1)
- Disclosure (1)
- Duty of care (1)
- Duty of loyalty (1)
- Fiduciaries (1)
- Fiduciary duty (1)
- Foreign investment activity (1)
- Foreign joint ventures (1)
- Globalization (1)
- Inbound transactions (1)
- Independent board of directors (1)
- Internal Revenue Code section 482 (1)
- International taxation (1)
- Japanese keiretsu (1)
- Multinational firms (1)
- Nonshareholder constituency statutes (1)
- OECD (1)
- Ownership and control (1)
- Poison pills (1)
- Rulemaking (1)
- SEC (1)
- Securities Act of 1933 (1)
- Securities and Exchange Commission (1)
- Shareholder activism (1)
Articles 1 - 2 of 2
Full-Text Articles in Law
The Sec And The Future Of Corporate Governance, Mark J. Loewenstein
The Sec And The Future Of Corporate Governance, Mark J. Loewenstein
Publications
No abstract provided.
The Forgotten Link: Control In Section 482, Wayne M. Gazur
The Forgotten Link: Control In Section 482, Wayne M. Gazur
Publications
The foundation of international taxable income allocations between related parties is formed by the imposition of an arm's length standard. The presence of "control" over a person invokes this measure. The author examines the implications of control presented by continuing developments in the global business environment, including the rise of cooperative interfirm arrangements.