Directors' and Officers' Liability in Canada
Author: Simon Bieber
Publisher:
Published: 2015-11
Total Pages:
ISBN-13: 9780433478362
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Author: Simon Bieber
Publisher:
Published: 2015-11
Total Pages:
ISBN-13: 9780433478362
DOWNLOAD EBOOKAuthor: Barry J. Reiter
Publisher: CCH Canadian Limited
Published: 2006
Total Pages: 604
ISBN-13: 9781553676935
DOWNLOAD EBOOKAuthor:
Publisher:
Published: 2003
Total Pages: 136
ISBN-13:
DOWNLOAD EBOOKAuthor: Hansell, Carol
Publisher:
Published: 2005
Total Pages: 116
ISBN-13: 9780887594083
DOWNLOAD EBOOKAuthor: Simon Deakin
Publisher: Walter de Gruyter GmbH & Co KG
Published: 2018-02-19
Total Pages: 1020
ISBN-13: 3110491494
DOWNLOAD EBOOKIn 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:
Published: 2002
Total Pages:
ISBN-13: 9780887590030
DOWNLOAD EBOOKAuthor: Margot Priest
Publisher: North York, Ont. : CCH Canadian
Published: 1995
Total Pages: 236
ISBN-13: 9781551419770
DOWNLOAD EBOOKAuthor: Canadian Institute (1985- )
Publisher:
Published: 2003
Total Pages:
ISBN-13: 9781553981251
DOWNLOAD EBOOKAuthor: Lazar Sarna
Publisher: Markham, Ont. : LexisNexis Canada
Published: 2005
Total Pages:
ISBN-13: 9780433450818
DOWNLOAD EBOOKAuthor: Tao Zeng
Publisher:
Published: 2014
Total Pages: 25
ISBN-13:
DOWNLOAD EBOOKThis 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.