Enterprise foundations are foundations which own companies. The term is not widely known, but many will recognize the names of companies like Bosch, Bertelsmann, Carlsberg, Hershey, Rolex, Investor or Tata Sons, which are owned by foundations or equivalent entities - stiftungen, trusts, fonde, stichtingen etcetera - whose names reflect their legal and national origins.\n\nAlthough enterprise foundations have been around for more than a century, they have recently attracted attention as embodiments of the purpose-driven company advocated by Colin Mayer, the British Academy, the World Economic Forum, George Serafeim and others. Many foundations are non-profits without a personal profit motive, which sets them aside from other corporations. Instead, they are legally bound by their purpose, which is typically to secure the longevity and independence of the companies that they own and to contribute to society through philanthropy. As perpetuities which cannot be dissolved, they are long-term owners. However, not all enterprise foundations are equally idealistic. Some have strong ties to the founding family and continue to support its descendants. Others similarly have ties to the government organizations, cooperatives or associations that helped establish them. This book will delve into the motivations and circumstances resulting in these fascinating divergences.\n\nEnterprise foundation law differs greatly around the world. Very few countries, like Denmark, have codified civil and tax law on the topic. Some - such as, until recently, the US - have effectively banned them. Others, like Germany, seek to limit foundation involvement in the underlying businesses. The tax treatment of foundations also varies considerably. Clearly there is much to be learned by mapping and analyzing the diversity here.\n\nThis book provides an overview of enterprise foundation law in six European countries - Germany, Austria, Sweden, Denmark, Switzerland and Italy - which all host a number of important foundation-owned companies. A chapter on the US discusses to what extent enterprise foundations are permissible in the US. The book provides answers to the following questions on the subject:\n- Does foundation law allow enterprise foundations? If yes, with what qualifications?\n- Are enterprise foundations commonly used? What are the reasons for their popularity or lack of it?\n- What rules are in place regarding the purpose a foundation must have? Does running an enterprise alone suffices as a purpose for a foundation?\n- Does the law impose specific rules on foundation governance?\n- Are enterprise foundations subject to supervision by a public body?\n- To what extent are foundation enterprises favoured by the tax system?\n\nThis book is written by prominent law professors from seven different legal systems. A final, concluding chapter compares foundation law in the seven nations. Although all countries permit enterprise foundations in some forms, Enterprise Foundation...
Felpa con cappuccio da uomo di Carlsberg con grafica frontale in giallo.
Marchio: Carlsberg Genere: Donna Tipologia: Felpe Stagione: Autunno/Inverno DETTAGLI PRODOTTO • Colore: multicolore • Maniche: lunghe • Colletto: cappuccio • Tasche: tasche anteriori • Codice articolo: WH1_B122916402156147 COMPOSIZIONE E MATERIALE • Composizione: -95% cotone -5% elastan
