Corporations and Partnerships in Ireland

Name: Corporations and Partnerships in Ireland
Brand: Wolters Kluwer
Price: 81.49 EUR
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Irene Lynch Fannon(Autor*in)

Wolters Kluwer (Verlag)

Erschienen am 18. Januar 2024

240 Seiten

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978-94-035-0078-2 (ISBN)

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Inhalt

Front Cover
Half Title
Title
Copyright
The Author
Table of Contents
List of Abbreviations
General Introduction
§1. THE GENERAL BACKGROUND OF THE COUNTRY
I. Geography
II. Cultural Composition
III. Political System
A. The Constitutional Framework
B. Political Parties
IV. Population and Employment Statistics
V. Enterprise, Corporation and Partnership Statistics
A. Economic Context
B. Statistics
VI. Social and Cultural Values
VII. Privatisation Efforts and Golden Shares
§2. THE HISTORICAL BACKGROUND OF CORPORATIONS AND PARTNERSHIPS
I. The Development of the Common Law
II. The Genesis of Company Law
A. The Common Law Period
B. Post-1937 Constitution
III. Development of Irish Company Law and Membership of the EU
A. Introduction
B. Choice of Law
IV. The Modern Period
V. Reform Proposals for Irish Company Law
VI. The Role of Partnership Law
§3. DEFINITIONS AND STRUCTURE OF CORPORATIONS AND PARTNERSHIPS
I. Different Forms of Corporations and Partnerships
A. Limited Company
B. Unlimited Company
II. Partnerships
A. Traditional Partnerships
B. Limited Partnerships
III. Distinction Between Structures and Consequences
A. Limited Company
B. The Unlimited Corporation
C. Partnership
IV. Non-Profit Associations and Other Corporate Legal Persons
A. Undertakings for Collective Investment in Transferable Securities (UCITS)
B. European Economic Interest Grouping
C. Societas Europaea
D. Registration of a Business Name
§4. SOURCES AND HIERARCHY OF THE LAW ON CORPORATIONS AND PARTNERSHIPS
I. International Sources
A. The European Union
II. National Sources
A. Legislation
1. The Constitution
2. Legislation
B. By-Laws and Articles
C. Relationship Between By-Law and Articles
III. Hierarchy of the Law on Corporations and Partnerships
A. The Constitution and Statute Law
B. Common Law Sources of Principle
C. The Court System in Ireland
§5. INTERNATIONAL PRIVATE LAW (CONFLICT OF LAWS)
I. The General Rules
II. Choice of Forum
A. EC Regulation 44/2001
B. Council Regulation 848/2015
III. Choice of Law
IV. Overseas Companies
§6. THE LABOUR LAW CONNECTION: CO-DETERMINATION AND CORPORATE STRUCTURE
Part I. Corporations/Companies
Chapter 1. The Public Company
§1. CHARACTERISTICS
§2. FORMATION OF A PLC
I. Formal Requirements
II. Notification, Registration, Incorporation and Publicity
A. Registration and Notification
B. Publicity
III. Contracts Made on Behalf of a Company
IV. Number of Subscribers
V. Initial Share Capital
VI. Contributions in Kind
VII. Other Material Formation Requirements
A. Incorporation Documents: An Introduction
§3. ESSENTIAL ELEMENTS OF THE LEGAL PERSON
I. Seat
II. Objects Clause
III. Corporate Personality: Judicial Doctrine and Judicially Defined Exceptions to the Principle
IV. Attribution of Human Characteristics: Criminal Liability
V. Attribution of Human Characteristics: Do Corporations Have Human or Constitutionally Protected Rights?
VI. Corporate Personality: Statutory Exceptions
A. Fraudulent and Reckless Trading
B. Other Insolvency-Related Provisions
VII. Corporate Personality: Groups
A. Introduction
B. Pooling and Contribution Orders
VIII. Conclusion
§4. CAPITAL AND SHARES
I. Different Concepts of Capital
A. Nominal Capital
B. Issued Capital
C. Paid Up
D. Authorised Capital
II. Alteration of Capital Requirements
A. Introduction
B. Variation in Capital
C. Increase in Share Capital
III. Preferential Right of Subscription
IV. Issues of Shares at a Premium and at a Discount
A. Issuing of Shares at a Discount
B. The Share Premium Account
C. Payment for Shares in Non-Cash Consideration
V. Public Issue Requirements, Prospectuses and Promoters
A. Prospectus
B. Promoters
VI. Stock Exchange Introduction Requirements
A. Additional Market Requirements
VII. Forbidden Reductions of Capital and Acquisition of Shares by the Corporation Itself
A. Acquisition by a Company of Its Own Shares
B. Reduction of Share Capital
C. The Provision of Financial Assistance for the Purchase of Its Own Shares
VIII. Classes of Shares
A. Ordinary Shares
B. Preferred Stock and Preference Shares
C. Deferred Rights and Voting Rights, Non-Voting, Multiple Voting
D. Other: Redeemable Shares
E. Other: Bonus Shares
IX. Transfer of Shares
A. Introduction
B. Registration
1. Directors' Decision to Accept or Refuse Registration
C. Transmission of Shares
D. Stock Exchange
E. Protection of Shareholders in a Tender Offer
F. Insider Trading
G. Other
H. Liens
X. Debentures
A. Introduction: Equity and Loan Capital
B. Issuing Debentures
C. Charging the Assets
D. Transferring Debentures
E. Convertible Debentures
F. Remedies of a Debenture Holder
§5. SHAREHOLDERS, MANAGEMENT AND CONTROL
I. Shareholder Control Mechanisms
A. Shareholders' Meetings (Kinds, Convening, Proxies, Powers)
1. Annual General Meeting (AGM)
2. Extraordinary General Meeting (EGM)
3. Meetings of Particular Classes of Shareholders
4. Court-Conducted Meetings
B. Shareholders' Power to Requisition a Meeting
C. Procedure at Meetings: Quorum
D. Procedure: Notice of Meetings
E. Procedure: Voting and Proxy Voting
1. Polls
2. Proxies
F. Majority Rule Including Legal and Statutory Protection of Minority and Majority
G. Annual Account and Report, Profits and Dividends
H. Dividends
II. 'Administrative' or Management Body
A. Directors and 'Administrative Board': General Structure of Management as Provided for in Statute
1. Board of Directors
2. Directors and Administrative Board: Appointment, Remuneration and Dismissal
3. Removal
B. Powers of Management and Representation
1. Representation
2. The Managing Director
3. The Chairman of the Board
4. Board Meetings
C. Duties of Directors
1. To Whom Are the Duties Owed?
2. No Secret Profits
D. Corporate Opportunity Doctrine
E. Involvement with a Competitor
F. Abuse of Power Doctrine
G. The Duty of Skill and Care
H. Nominal Director
I. Liability of Directors
1. Derivative Actions
J. Obligations of Directors under Modern Legislation and Public
1. Enforcement
K. Conclusion
III. Auditors
IV. Company Secretary
V. Workers' Participation
§6. LIQUIDATION OF THE COMPANY467
I. Grounds for Winding Up
A. Voluntary and Compulsory Liquidations
II. Effects of Winding Up
A. Powers and Duties of the Liquidator
B. Liquidators' Report
C. Regulation of Liquidators
D. Creditors' Rights
E. Fixed Charges
F. Floating Charges
G. Preferential Creditors
H. The Extension of Classes of Assets Which Could Be Subject to a Fixed Charge
I. The Unsecured Creditor
J. Unsecured Creditor Protection: Retention of Title Clauses
Liens
K. Unsecured Creditor Protection: Trust Devices
L. Transfer of Undertakings Regulations
M. Transactional Avoidance: Swelling the Assets
III. Pre-insolvency Remedies: Restructuring and Turnaround
A. Receiverships
B. Corporate Rescue Examinerships
C. Issues Surrounding Examinerships
D. Outcome of Examinership
§7. MERGERS AND TAKEOVERS
I. Introduction
II. Restrictions on Mergers and Takeovers: The Legal Framework
A. Public Law Regulation of Takeovers and Mergers
1. Notification
2. Appeal
3. Special Circumstances
B. EU-Wide Mergers: The Role of the European Commission
C. The Role of the Irish Takeover Panel
1. Protective Measures
§8. HOLDING COMPANIES AND SUBSIDIARIES
I. Introduction
II. Groups and the Agency Question
III. Groups and Liability for Debts
IV. Groups and Accounts and Taxation
§9. TAXATION
I. Introduction
II. Corporate Income and Capital Gains
III. Dividends and Other Distributions
Chapter 2. The Private Company
§1. WHAT MAKES THIS TYPE OF CORPORATION DIFFERENT?
§2. IN WHAT RESPECT IS THERE A DIFFERENT TREATMENT OF THIS CORPORATION?
I. Incorporation
II. Establishing the Members and Their Contribution
A. Numbers of Members Required, Minimum Capital Requirements
B. Consideration for Shares
Valuation
Fraudulent and Worthless Consideration
III. Formal Incorporation Documents
A. The Objects Clause and the Ultra Vires Doctrine
B. Authority
C. Articles of Association
IV. Legal Personality and Constitutional Structures
V. Promoters
VI. Share Capital
VII. Capital Movement
VIII. Capital Maintenance
A. Introduction
B. Financial Assistance Transactions
IX. Shares and Share Transfer
A. Directors' Refusal to Accept Registration
B. Pre-emption Rights
X. Shareholders, Management and Control
A. Shareholder Meetings
B. Shareholder Agreements
C. Shareholders' Remedies
XI. Directors and Other Executive Officers
A. The Board of Directors
B. Life Directors
XII. Liquidations
XIII. Reconstructions
XIV. Tax
Part II. Partnerships
§1. INTRODUCTION TO DIFFERENT TYPES OF PARTNERSHIPS
I. Partnerships under the Partnership Act of 1890.
II. Limited Partnerships
III. Investment Limited Partnerships
Chapter 1. Partnership under the Partnership Act of 1890
§1. PERSONALITY
§2. LIABILITY
§3. CONTRIBUTION AND DISTRIBUTION OF PROFIT
§4. MANAGEMENT665
I. Fiduciary Duties
II. Duty of Care
III. Obligation to Take Part in the Management of the Firm
IV. Other Instances of Agency
§5. TRANSFERABILITY AND DISSOLUTION684
I. Occurrence of Dissolution
II. Consequences of Dissolution
III. Outsiders
IV. Retirement
§6. TAXATION
Chapter 2. Limited Partnerships
§1. LIMITED PARTNERSHIPS ACT
§2. PERSONALITY AND LIABILITY
§3. DISSOLUTION
§4. TAXATION
Chapter 3. Investment Limited Partnerships Act
Selected Bibliography
Index
Back Cover

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