The new Uruguayan Securities Act, N° 18.627 (“Act”), was published in the Uruguayan Gazette on December 16, 2009 and expressly stroke down the former Securities Act (16.749) of 1996 which, when was passed, had improved the Uruguayan securities market as a complement of the General Corporation Act (16.060), mainly in terms of issuance of bonds by openly-held corporations and book-entry securities. (more…)
On 01.26.10, In CG Updates, By Hector Ferreira
On 01.05.10, In CG key issues, By Eugenio Grageda
I) Introduction
This paper studies the connection between the tax management and corporate governance. It examines ways in which they interact in order to objectively explain the relevance of taxation in the capability of a company to improve their value, in benefit of its shareholders. The objective of the paper is to promote a debate in one of the less studied areas in corporate governance by presenting the lecturers diverse situations and aspects regarding the role of taxation in grounds of what it is considered good corporate governance. (more…)
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