A Comparison of Four Countries' Estate Laws and Their Influence on Family Companies
Davis, John, A.; Swartz, Jeffrey; Blakely, Elizabeth, B.; Chang, Christopher; Eyzaguirre G., José, María; Mattson, Robert; Pettker, John, D.; Davis, John, A., Owner Managed Business Institute in Santa Barbara, CA; Swartz, Jeffrey, California School for Professional Psychology in Los Angeles and a Research Associate at the Owner Managed Business Institute in Santa Barbara, CA; Blakely, Elizabeth, B., Rodi, Pollock, Pettker, Galbraith & Phillips, a law firm specializing in family companies, in Los Angeles, CA; Chang, Christopher, Lee and Li, the largest international law firm in Taiwan; Eyzaguirre G., José, María, law firm of Claro y Compañía, Universidad Adolfo Ibanez in Santiago, Chile; Mattson, Robert, Hannes Snellman, a leading law firm in Helsinki, Finland; Pettker, John, D., Rodi, Pollock, Pettker, Galbraith & Phillips, a law firm specializing in family companies, in Los Angeles, CA
Журнал:
Family Business Review
Дата:
1996
Аннотация:
Estate laws can have a significant effect on ownership transfers for family companies, influencing both the ease of the transfer and who receives shares of the company. By comparing the estate laws of various countries, we not only can learn about the culture of a country, but also gain insights into the effects of these laws on family business. A review of four countries' estate laws (for the United States, Finland, Chile, and Taiwan) demonstrates four philosophies and approaches to intergenerational wealth distribution. The authors discuss some implications of these laws on ownership transfers in family companies.
92.66Кб