Directors And Officers Liability In Canada
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Author | : Simon Bieber |
Publisher | : |
Total Pages | : |
Release | : 2015-11 |
Genre | : Directors of corporations |
ISBN | : 9780433478362 |
Download Directors' and Officers' Liability in Canada Book in PDF, Epub and Kindle
Author | : Barry J. Reiter |
Publisher | : CCH Canadian Limited |
Total Pages | : 604 |
Release | : 2006 |
Genre | : Business & Economics |
ISBN | : 9781553676935 |
Download Directors' Duties in Canada Book in PDF, Epub and Kindle
Author | : |
Publisher | : |
Total Pages | : 136 |
Release | : 2003 |
Genre | : Executives' liability insurance |
ISBN | : |
Download Directors and Officers Liability Survey Book in PDF, Epub and Kindle
Author | : Hansell, Carol |
Publisher | : |
Total Pages | : 116 |
Release | : 2005 |
Genre | : |
ISBN | : 9780887594083 |
Download Directors' and Officers' Liability Book in PDF, Epub and Kindle
Author | : Simon Deakin |
Publisher | : Walter de Gruyter GmbH & Co KG |
Total Pages | : 1020 |
Release | : 2018-02-19 |
Genre | : Law |
ISBN | : 3110491494 |
Download Directors & Officers (D & O) Liability Book in PDF, Epub and Kindle
In recent years several cases concerning the liability of directors and officers have courted controversy. Arguments raised in such discussions oscillate between two extremes: on the one hand, the need for governing bodies to give a space to entrepreneurial discretion and on the other hand to ensure the protection of investors in and creditors of a company from the consequences of disadvantageous decisions by those bodies. In light of the geographical dispersal of the above stakeholders, the study offers a comparative insight into the liability of directors and officers in 10 key European jurisdictions (in particular, Austria, Czech Republic, Germany, Italy, the Netherlands, Norway, Poland, Spain and Switzerland) and 4 non-European jurisdictions (namely Brazil, Israel, Turkey and the United States). Amongst other things it investigates existing company law principles on the topic and examines their interaction with tort law and other fields with a view to suggesting principles for better stakeholder protection. National reports are complemented by an economic analysis and insurance, conflict of laws and comparative reports. The study also benefits from case study analyses.
Author | : Hansell, Carol |
Publisher | : |
Total Pages | : |
Release | : 2002 |
Genre | : Corporate governance |
ISBN | : 9780887590030 |
Download New Developments in Directors' and Officers' Liability Book in PDF, Epub and Kindle
Author | : Margot Priest |
Publisher | : North York, Ont. : CCH Canadian |
Total Pages | : 236 |
Release | : 1995 |
Genre | : Business & Economics |
ISBN | : 9781551419770 |
Download Directors' Duties in Canada Book in PDF, Epub and Kindle
Author | : Canadian Institute (1985- ) |
Publisher | : |
Total Pages | : |
Release | : 2003 |
Genre | : |
ISBN | : 9781553981251 |
Download Directors' & Officers' Liability : New Risks, New Rules Book in PDF, Epub and Kindle
Author | : Lazar Sarna |
Publisher | : Markham, Ont. : LexisNexis Canada |
Total Pages | : |
Release | : 2005 |
Genre | : Directors of corporations |
ISBN | : 9780433450818 |
Download Directors & Officers Book in PDF, Epub and Kindle
Author | : Tao Zeng |
Publisher | : |
Total Pages | : 25 |
Release | : 2014 |
Genre | : |
ISBN | : |
Download Directors' and Officers' Liability Insurance and Tax Aggressiveness Book in PDF, Epub and Kindle
This paper examines the relationship between directors' and officers' liability insurance (D&O insurance) and tax aggressiveness. Using large Canadian public companies listed on TSX300 and relying on several proxies for tax aggressiveness including GAAP and cash effective tax rates and the book-tax difference, I find that D&O insurance exhibits a strong negative relationship with the GAAP effective tax rates and a relatively moderate positive relationship with the book-tax difference, but there is no evidence that the D&O insurance is associated with the cash effective tax rates. I interpret these results as indicating that D&O insurance reduces the tax expenses reported in the financial statements but not the actual tax paid. In other words, the D&O liability insurance contributes to financial tax management but not to cash tax savings.