How Corporate Ownership of Life Insurance (COLI) Works Corporate ownership oflife insurancehas a long history in the business world, particularly for a company's top executives, whose deaths might have serious financial implications for the company. Many companies refer to corporate-owned policies for...
Corporate Governance has been concerned since the foundation of the joint-stock company. Much of this concern focused on the separation of ownership from control. Corporate governance stems from issues relating to financial crises and high profile corporate scandals. Globalisation and technological ...
内容提示: AER: Insights 2023, 5(1): 73–92 https://doi.org/10.1257/aeri.2021055073Understanding the Ownership Structure of Corporate Bonds †By Ralph S.J. Koijen and Motohiro Yogo*Insurers are the largest institutional investors of corporate bonds. However, a standard theory of insurance ...
The most prevalent agency problem is the expropriation of minority shareholders’ rights through ownership pyramids, cross-holdings, or intermediate private firms. Although creditor protection laws limit the expropriation of debtholders’ rights, firms’ widespread use of political connections forces banks ...
In the financial services sector, corporate governance should take account of the interests of other stakeholders (depositors, savers, life insurance policy holders, etc), as well as the stability of the financial system, due to the systemic nature of many players. At the same time, it is ...
aand the percentages of managerial ownership and board ownership impact the firm’s level of cash holdings. 并且管理歸屬和委員會歸屬的百分比衝擊庫存現金的公司的水平。[translate] aindependent variable 独立变量[translate] aI wish you sit on my leg 我祝愿您坐我的腿[translate] ...
United States: The Supreme Court's Foray Into the Estate Tax Treatment of Corporate-Owned Life Insurance This paper introduces a stylized theoretical framework to identify five different firm types depending on their financial situation and their ownership str... BJ Hellwig - 《Journal of Taxation ...
The STA has also released circulars relating to the claiming of treaty benefits by non-TREs and interpretation of certain articles and terms in the tax treaties, such as dividends, royalties, beneficial ownership, etc. Aggressive tax planning (including, but not limited to, tax-avoidance and trea...
You need to spend 183 days in Portugal or you should have the Portuguese address be your main address worldwide. This latter option is ideal for digital nomads who might not want to spend 183 days in Portugal. Proof of address can be a residency contract or ownership of property in ...
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