Thought leaders from around the world contribute their perspectives on landmark cases, new legislation, and legal perspectives on new technologies, business practices, and civil procedure.
How an Unwinnable Case was Won
Rafael Quirós Bustamante
The objective is to identify the “final or effective beneficiary,” defined as a natural person who exercises substantive influence or direct or indirect control, to the legal vehicle taxable because it has the majority of the voting rights and therefore voice and decision in the entity.
The approval is only required if it is requested by a member of the supervisory board, a member of the executive board, a CEO, or a 1 percent shareholder.
The era of "no comment" to social and political questions is over. But what risk does the rise of so-called activist CEOs hold for a company?