Date of publication
29 March 2012

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Related party transactions involve parties who can control the terms of a transaction in their favour potentially at the cost of the company. They include management, board members and controlling shareholders.

A peer review based on the G20/OECD Principles of Corporate Governance, this report reviews provisions covering related party transactions and the protection of minority shareholder rights  in 31 jurisdictions, both OECD and non-OECD. In addition, the regulatory and legal systems that have beeen developed in Belgium, France, Italy, Israel and India are reviewed in detail and allow a wide range of experience to be compared and lessons drawn.