As attention moves rapidly towards comparative approaches, the research and teaching of company law has somehow lagged behind. The overall purpose of this book is therefore to fill a gap in the literature by identifying whether conceptual differences between countries exist. Rather than...

A case-based approach to comparative company law / David Cabrelli and Mathias Siems -- General case on directors duties / Theis Klauberg -- Duties of nominee directors / Martin Gelter, Memika Gha and D Gordon Smith -- Obligations of directors in takeovers / Pablo Iglesias-Rodríguez --...

Corporate liability was introduced into Finnish penal law as part of the total reform of the penal code in 1995. The rules concerning corporate sanctions are included in the Finnish Penal Code (Chapter 9). In Finland, all criminal sanctions are regulated by criminal law, i.e. there is no...

One feature of recent pension reforms in OECD countries has been that more individual responsibility is transferred to employees and in particular to those approaching the end of their working life. Enlarged freedom of choice concerns the timing of retirement with corresponding consequences for...

This paper analyzes the economic effects of different income splitting rules for closely held corporations and sole proprietorships/partnerships in a tax system with a dual income tax. We conclude that the tax rules for closed corporations offer roughly the same cost of capital as for widely...