Tracking stocks and the preliminary draft reform of Section 307 of the Commercial Companies Law: a win-win text
Las acciones sectoriales y el anteproyecto de reforma del artículo 307 de la Ley de Sociedades Comerciales: un texto con el que todos ganan
Ações setoriais e o anteprojeto de reforma do artigo 307 da Lei de Sociedades Comerciais: um texto vantajoso para todos
| 2022 | |
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acciones sectoriales naturaleza jurídica derechos económicos sociedad anónima sociedad por acción simplificada sociedades comerciales ações setoriais natureza jurídica direitos econômicos sociedade anônima sociedade por ações simplificadas sociedades comerciais tracking stocks legal nature economic rights joint-stock company simplified joint-stock company commercial companies |
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| Español | |
| Universidad Católica del Uruguay | |
| LIBERI | |
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https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/2878
https://hdl.handle.net/10895/4246 |
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| Acceso abierto |
| Sumario: | Tracking Stocks are a type of shares that have found support in different comparative law corporate legislation. These shares undoubtedly respond to the new demands of the market, and are a fundamental tool in corporate matters. With a new projection of reform of the Commercial Companies Law, in particular of section 307, the tracking stocks become a legislated reality. For these reasons, this paper seeks to address the particularities of this institute, its legal nature, what practical implications it has regarding the economic and political rights of shareholders, and in particular, what have been the arguments put forward by our national doctrine to consecrate them even without express legislation. Having established these bases, the reader is introduced to the changes and solutions implied by its regulation in the projected reform, concluding with some considerations that the topic under study has deserved. |
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