Related Party Transactions

Working Paper

When Heirs Become Major Shareholders: Evidence on Tunnelling and Succession through Related-Party Transactions

In family firms, the succession of controlling equity stake to next generation is an issue of paramount importance. This, however, can be a major challenge in the presence of heavy inheritance or gift tax burden (high tax rate and absence of tax-...Read more

Woochan Kim
01 March 2014

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October 21 2018

October 21 2018

October 21 2018

October 21 2018

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