Abstract
Commenting on the British and the American system of corporate governance is a challenging task from a German perspective. As Prof. Bank and Prof. Cheffins outlined, the United Kingdom’s as well as the United States’ economies are dominated by public companies with a broad shareholder structure. However, the patterns of ownership and control vary around the world. Germany, for instance, can be seen as one of the countries where a different system emerged; even though the starting positions had substantial similarities within the 19th century
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References
See FOHLIN, The History of Corporate Ownership and Control in Germany, in: MORCK (ed.), A History of Corporate Governance around the World, 223–277 (2005) with further references.
See also the charts on the following page, taken from HÖPNER/KREMPEL, The Politics of the German Company Network, 8 Competition and Change 229 (2004); KREMPEL, Die Deutschland AG 1996–2004 und die Entflechtung der Kapitalbeziehungen der 100 größten deutschen Unternehmen, in: REHBERG (ed.), Die Natur der Gesellschaft (2008).
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© 2008 Springer-Verlag Berlin Heidelberg
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Herzig, N. (2008). Tax and the Separation of Ownership and Control — Comment on the paper by Steven Bank and Brian R. Cheffins. In: Schön, W. (eds) Tax and Corporate Governance. MPI Studies on Intellectual Property, Competition and Tax Law, vol 3. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-77276-7_11
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DOI: https://doi.org/10.1007/978-3-540-77276-7_11
Publisher Name: Springer, Berlin, Heidelberg
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