THE FISCAL PIECE OF ADVICE AS INSTRUMENT OF PROTECTION AND GENERATION OF VALUE TO THE MINORITY SHAREHOLDERS. AN VISION OF CORPORATE GOVERNANCE

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Sergio Antonio Loureiro Escuder, Joao Eduardo Prudencio Tinoco

DOI:10.22495/cocv4i2p7

Abstract

The present article inserted in the extent of the corporate governance has as objective contributes in the evaluation of the importance of the fiscal piece of advice in the structure of the organizations, with lucrative purposes, as control instrument and support to the shareholders’ Assembly, to the light of the legislation of the limited companies and of the reduction entities, class organs, like IBGC, CVM, IBRACON and BOVESPA. It was observed, on the other hand, that the family company is preponderant in Brazil, and that that central aspect limits the performance of the fiscal piece of advice in the context of the corporate governance.

Keywords: Fiscal Piece of Advice, Corporate Governance, Family Company

How to cite this paper: Loureiro Escuder, S. A., & Prudencio Tinoco, J. E. (2007). The fiscal piece of advice as instrument of protection and generation of value to the minority shareholders. An vision of corporate governance. Corporate Ownership & Control, 4(2), 74-82. http://dx.doi.org/10.22495/cocv4i2p7