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書影

ヨーロッパ各国の会社法

Company Law in Europe

Richard L. Thomas (General Editor)

2 vols. Looseleaf. 1992 to date.(追録年4回)

Butterworths. ISBN: 9780406996633

¥141,070

在庫あり

欧州各国の会社法と関連法務を国ごとに解説した実務ガイド。各国の実務家が会社法、証券法、税法、倒産法上の重要事項をコンパクト(各国ともおよそ100頁前後)に解説しています。国ごとにほぼ同一の章構成で解説していますので、特定テーマに関する各国の状況を容易に相互参照できます。

【収録法域】

ベルギー/デンマーク/フィンランド/フランス/ドイツ/ギリシャ/アイルランド/イタリア/ルクセンブルグ/オランダ/ノルウェー/ポルトガル/スペイン/スウェーデン/英国/オーストリア/スイス/ハンガリー/リトアニア/チェコ/スロバキア/ルーマニア/ブルガリア/スロベニア/クロアチア/キプロス/ラトビア/エストニア/ポーランド/チャネル諸島/ボスニア・ヘルツェゴビナ/セルビア/トルコ/ウクライナ/ロシア/マルタ/EC会社法

【各国の項目】

◆会社および法人の種類 ◆株式資本および株主の権利 ◆取締役および取締役会 ◆会計および監査 ◆税制 ◆清算 ◆外為規則 ◆入手可能な公開情報 ◆買収およびジョイント・ベンチャー ◆投資規則、等

【目次】−フィンランドの章の目次です(Sub-chapter以下の章構成は国ごとに若干異なります)。

1. Types of Company and Incorporation

A. Types of Company

1. General

2. General and Limited Partnerships

3. Branch Offices

4. Sole Proprietorships

5. Co-operatives

6. Limited Companies

B. Incorporation

1. Establishing a Limited Liability Company-General

2. Memorandum of Association

 3. Articles of Association

 4. Registration with the Trade Register

2. Shares and Share Capital

A. Share Capital

1. General

2. Share Register and Shareholders’ Register

3. Types of Shares

4. Transfer of Shares

5. Increase of Share Capital

6. Reduction of Share Capital

7. Share Buy-Backs

8. Convertible Bonds and Warrants

9. Capital Loans

B. Shareholders' Rights

1. The Shareholders' Meeting

2. Ordinary and Extraordinary Shareholders' Meetings

3. Voting at Shareholders' Meetings

4. Minority Protection

5. Distribution of Dividends and Other Distribution of Funds

3. Management and Administration

A. Board of Directors

1. The Number and Election of Board Members

2. Duties and Authority of the Board of Directors

3. Board Meetings

B. Managing Director

C. Supervisory Board

D. Liability

4. Accounts and Audit

A. Accounts

1. Accounting Records and Periods

2. The Financial Accounts

3. The Annual Report

4. Consolidated Financial Statements

B. Audit

1. Appointment of Auditors

2. Qualifications of Auditors

3. Duties of Auditors

4. The Auditor's Report

5. Taxation

A. Income Taxation - General

B. General Rules on the Calculation of Ordinary Business Income

1. Income

2. Deductions

3. Depreciation

4. Net Taxable Income

5. Losses

6. Group Contributors

C. Dividends

1. General

2. Taxation of Dividends Received by a Finnish Company

3. Dividends Distributed by a Finnish Company to Foreign Shareholders

D. International Transactions

E. Other Income Tax Considerations

F. Withholding Tax

1. Rates of withholding Taxes on Payments from Finland to foreign Countries

G. Social Security Charges and Preliminary Income Tax

H. Other Taxes

1. Wealth Tax

2. Value Added Tax

3. Asset Transfer Tax

4. Real Estate Tax

6. Liquidation

A. General

B. Winding Up (Liquidation)

1. Commencement of Liquidation Proceedings

2. Organisation and Purpose of the Company during Liquidation

3. Duties of the Liquidators

C. Bankruptcy

1. Initiation of Bankruptcy Proceedings

2. Organisation during Bankruptcy

3. Proceedings during Bankruptcy

D. Mergers with Another Company

1. Absorption Merger

2. Combination Merger

3. Merger of a Subsidiary

4. Triangular Merger

E. Demerger of a Company

F. De-registration

7. Exchange Control Regulation

A. General

8. Publicly Available Information

A. Trade Register

B. Share Register

C. Book-Entry System

D. Register of Vessels, Motor Vehicles and Aircraft

E. Register of Enterprise Mortgages

F. The Land Register

G. Other

9. Acquisitions and Joint Venture

A. Acquisitions

1. Methods of Acquisition

2. Public Tender Offers

3. Compulsory Acquisition of Minority Shareholdings

4. Merger Control

B. Joint Ventures

10. Investment Regulation

A. General

B. Offer of Securities to the Public

C. Investment Services Legislation

D. Conduct of Business Rules

E. Insider Trading

11. Business Directory

A. Chambers of Commerce

B. Banking

C. Other Useful Address