Search results for "company law"
showing 5 items of 15 documents
Companies and Company Law in England, 16th to 19th Centuries: Legal Personality, Limited Liability and Pink Unicorns
2020
the contribution explores the early developments of company law in England, from the Sixteenth century onwards, focusing especially on the emergence of the concepts of legal personality and limited liability
The protection of minority shareholders during delisting in Germany and in the U.K.
2020
The thesis seeks to compare the protection of minority shareholders during delisting in Germany and in the UK. Delisting refers to a publicly traded company leaving the stock market. In order to compare the protection afforded by the relevant legislator the thesis first seeks to give an overview of the interests touched upon by delisting, finding the main risk for minority shareholders is unlike often assumed not a loss of value but the loss of the share’s tradability. The thesis then compares the approach taken towards the problem and the instruments utilized by both legislators. Here the thesis finds that the German law represents a stricter and inflexible solution, while the British law …
Software source code escrow agreement and legal obstacles of its execution
2020
Software source code escrow agreement is a relatively new occurrence, emerged together with the rise of software industry in 1970’s in the U.S. Taking into account the fact that business relationships between the software licensor and the licensee are mostly permanent, i.e. significant part is not only the license agreement, but also maintenance and support service duties assumed by the licensor, it is important that business continuity of the licensee is ensured. Software source code escrow agreement aims to provide this assurance by promise, that if the licensor ceases to exist (becomes insolvent), then the source code – building instruction of the software, will be turned over to the lic…
Permanent establishment in corporate taxation in the digital era
2020
Digital economy has significantly grew in the past 15 years, and currently it already accounts for more than 50 percent of the whole market capitalization worldwide. There is no longer a need for physical place to generate profits from the particular jurisdiction if business activity is digital. Nonetheless, the international taxation rules of allocating taxation rights for business profits to non-resident jurisdiction has not changed in way to tackle substantial economic presence, without fixed place of business. Thus, resulting in harmful use of permanent establishment principle for tax planning purposes, which has led to profit shifting away from the high-tax jurisdiction to low-tax juri…
Per una teoria delle società di capitali come entità reali: a proposito di un recente libro di Eva Micheler
2022
This paper reviews, for an Italian readership, a book by Eva Micheler that is titled "Company law. A Real Entity Theory".