메뉴 건너뛰기
.. 내서재 .. 알림
소속 기관/학교 인증
인증하면 논문, 학술자료 등을  무료로 열람할 수 있어요.
한국대학교, 누리자동차, 시립도서관 등 나의 기관을 확인해보세요
(국내 대학 90% 이상 구독 중)
로그인 회원가입 고객센터 ENG
주제분류

추천
검색

논문 기본 정보

자료유형
학술저널
저자정보
저널정보
한국경영법률학회 경영법률 경영법률 제25권 제2호
발행연도
2015.1
수록면
59 - 86 (28page)

이용수

표지
📌
연구주제
📖
연구배경
🔬
연구방법
🏆
연구결과
AI에게 요청하기
추천
검색

초록· 키워드

오류제보하기
This article examines the feature in the amendment of the Korean Commercial Code (KCC) in 2014. Proposed amendments to the KCC have introduced a reverse triangular merger, triangular share exchange, and triangular division-mergers. One of 2014 KCC amendments banned the issue of bearer shares and laid down the existing regulations. The motive of these amendments is to increase transparency of shareholders’ structures and avoid abuse of bearer shares. Bearer shares have not contributed to corporate finance as they have been never issued in Korean Capital Markets. If a company has issued bearer shares, the owners of these shares may not be identifiable. It is possible to avoid the transfer tax. The measures against money laundering and tax fraud that many countries and organizations are adopting have significantly stigmatized and challenged the bearer shares. In this regard, the abolition of Bearer Shares and unification into ordinary shares support transparency and disclosure as part of good corporate governance. Pursuant to the Convention for the Unification of certain Rule relating to International Transportation by Air, which designed to automatically increase the limitation of international air carrier liability, this year amendment reflected the limitation of international air carrier liability and increased the limitation of domestic air carrier liability. This article also examined the major issues debated in the Korean Commercial Law academia and their activities in 2014, and introduced major cases on commercial law this year.

목차

등록된 정보가 없습니다.

참고문헌 (12)

참고문헌 신청

함께 읽어보면 좋을 논문

논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!

이 논문의 저자 정보

최근 본 자료

전체보기

댓글(0)

0