Part IV International Business Law, XXVII International Company, Competition, and Tax Law
- Competition — Corporations — Taxation, double — Taxation
International company law governs the corporate issues of cross-border activities of companies.1 Each private corporation is subject to the law of its ‘home State’ which governs its establishment as a legal person (incorporation), its organization, and the legal position of shareholders and other associates. Other aspects of company law are liabilities towards creditors and the relation with dominant or dependent companies within a group. The proper law of a company is either the law of the State in which the company is incorporated or the law of the State where...