Liability Aspects of Corporate Group Structure

Toko buku hukum online ini menawarkan produk buku-buku hukum terbitan Tatanusa. Apabila kurang jelas, silahkan hubungi kami ke: (021) 743 4810; 742-8765 atau SMS 0816 135 6892

Kategori: Buku Referensi


Liability Aspects of Corporate Group Structure
 

MARIA, Titi
Liability Aspects of Corporate Group Structure: A primer for Indonesian Legal Practitioners, 
viii + 114 hlm; 24.5 cm
ISBN 979-8409-83-3

FOREWORD..................................................................................  iii
INTRODUCTION............................................................................ v
TABLEOF CONTENTS................................................................ ix
CHAPTERI...................................................................................... 1
1.   Corporate Groups Concepts and Structures......................   1
       1.1. MultinationalCompanies and the Growth of Corporate Groups  3
       1.2. Corporate Groups:Economic and Legal Perspectives.......   6
       1.3. GroupsDefinitions under UK Law and EU Directives......... 9
              1.3.1. EU Directives........................................................... 10
              1.3.2. UK Law.................................................................... 14
       1.4. Re-Incorporation............................................................... 16
       1.5. Advantages & Potential Abuses of Group Structures......... 21
              1.5.1. Oppression of minorityinterests and avoidance of liabilities 24
              1.5.2. Manipulation of controlholdings and misleading accounts 25
              1.5.3. Avoidance of taxation andease de-merger issue...... 26
       1.6. Conclusion......................................................................... 23

CHAPTERII....................................................................................... 29
2.   Liability Regimes of Corporate Groups............................. 29
       2.1. GeneralViews on Limited Liability.................................... 31
              2.1.1.Limited vs. Unlimited Liability................................. 32
              2.1.2. Limited Liability in LargePublicly Held Corporation 34
              2.1.3. Limited Liability in SmallClosely Held Corporation 34
              2.1.4. Limited Liability inCorporate Groups...................... 37
       2.2. (Multi)Fiduciary Duties..................................................... 38
       2.3. Entity,Enterprise, Dualist or New Approach?.................... 44
       2.4. Conclusion......................................................................... 52
CHAPTERIII.................................................................................. 55
3.   Financialand Accounting Aspects of Corporate Groups 40
       3.1. Groups Financing............................................................... 56
       3.2. ConsolidatedAccounts....................................................... 59
              3.2.1. EU Directives........................................................... 60
              3.2.2. UK Company Law................................................... 64
              3.2.3. Harmonization of AccountingStandards.................. 68
       3.3. Conclusion......................................................................... 69
CHAPTERIV.................................................................................. 71
4.    Tax Planning of Corporate Groups............................................ 71
       4.1. DutchMixer Company....................................................... 75
       4.2. TaxDeferral by Groups Structures..................................... 79
       4.3. TaxAvoidance Counter Measures...................................... 81
              4.3.1. Controlled ForeignCorporation (CFC) Rules........... 82
              4.3.2. Thin Capitalization Rules......................................... 83
       4.4. EU,German and UK Corporate Tax Legislation................ 86
              4.4.1. EU Corporate Tax Directives.................................... 86
              4.4.2. German Tax Reform................................................. 91
              4.4.3. UK Tax Law............................................................. 93
       4.5. Conclusion......................................................................... 94
CHAPTERV....................................................................................... 97
5.    CorporateGroups in Indonesia.................................................. 97
       5.1. LiabilityAspects of Corporate Group Structures in Indonesia 98
       5.2. AnnualReport and Subsidiary Definition......................... 100
       5.3. Precedentsin the Netherlands........................................... 103
CONCLUSION............................................................................ 105
BIBLIOGRAPHY........................................................................ 107
Books............................................................................................ 107
Articles......................................................................................... 111
InternetSites            112

Beli Produk Ini Harga Rp. 50.000,-
Stok:   2 item

Rekomendasi Produk

10%
Rp. 30.000,-
Rp. 27.000,-
Keranjang Belanja
0 item produk
Total: Rp. 0
Kategori Produk
Cek Pengiriman Barang
Layanan Pelanggan
    Support
    Support
    Owner
Bank Pembayaran
CIMB Niaga No. Rek : 0170109513006
an. PT Tatanusa

Testimoni Pelanggan
  • 31 Desember 2016
    Ferisa Dian Fitria
    Tolong sekali buku Josua Sitompul, SH, IMM Cyberspace, Cybercrimes, Cyberlaw apakah masih ada
    24 Oktober 2015
    Muh. Basri Lampe
    Bismillah... Terkait bukunya di atas tentang buku pelayanan publik harganya berapa iya pak/bu?
    21 Mei 2015
    Nurman Firdaus
    Pelayanan cepat, hanya 1 hari setelah transfer, buku sudah diterima. Dapat bonus pula :D
    14 Oktober 2014
    retno
    pelayanannya memuaskan , sangat trusted . pesan kemarin , sampai hari ini . thanks bgt
tulis testimoni
Link Terkait