无被害人犯罪探微

无被害人犯罪,由于其具有不易被人发现、当事人不具有被害人意识,甚至像安乐死以及聚众淫乱罪等这样的犯罪由于是双方协议自愿的,很容易让当事人钻了法律漏洞。其影响之大,参与的行为人之多,极易激发其他犯罪的发生。从理论、实务多角度分析无被害人犯罪的罪与非罪的界定,并拓展对非犯罪化问题的研究,对我国刑事立法和司法无疑有着借鉴和启发的意义。     

对公司法中司法解散公司制度的探讨

2006年1月1日修改生效的公司法在保护中小股东利益方面设立了诸多新的法律制度,其中一项重要的法律制度为司法解散公司制度,对该制度笔者首先深入剖析了司法解散公司的法定条件;其次,对司法解散公司制度所处的实践困局进行了深入的分析;最后,对该实践困局提出了相应的解决办法。文章对司法解散公司制度进行了综合的评价及分析,以起到抛砖引玉的作用.     

上市公司的独立董事、监事会及其关系新论

引进独立董事和健全监事会制度是实现上市公司内部权力制衡机制 ,完善公司治理结构的核心问题。在独立董事制度逐步推行的今天 ,我们不再需要质疑这一制度 ,而是要针对已经发现的弊端加以健全和完善。而发挥监事会的制衡作用 ,关键是要使监事会和监事的各项职权真正落到实处。在此基础上 ,处理好独立董事与监事会的关系 ,成为实现公司治理制衡机制的难点所在     

当前我国有限责任公司发展对法定资本制的依赖

我国目前正处于转型期,社会信用短缺。在此情境下,若法定资本制缺位,则由于其具有使投资者以有限责任公司为交易欺诈工具的诱因,故极可能导致有限公司整体信用趋劣。倘如此,则其潜在交易者的交易热情会因其对前者所产生的预期利益减少而下挫,这无疑将制约前者的发展;而若法定资本制严格施行,则能使上述情形得到相当改观。这凸显出当前我国有限公司的发展对法定资本制的依赖。因此,宜对其加以完善而不是以授权资本制或折衷资本制取而代之。     

依法执政的法理探析

"人民主权"是依法执政的理论基础.要做到依法执政,需要制定规范政党活动和政党执政的法律规范.在政党法律规范中,应确定政党权力有限制度、政党权力程序制度,政党权力责任制度.要保证政党制度的落实,离不开违宪审查机制的作用.比较世界上三种违宪审查制度产生的历史背景和作用,我国应选择或借鉴宪法法院这一模式.     

Corporate Groups under Italian Law: A Comparative Approach and the Brand-New “Crisis Code”

This paper provides an overview of the evolution of the harmonization process of European law in the field of group of companies, referring to the development of a national “group of companies law” — from the company law reform to the crisis and insolvency code — with the purpose of examining the main aspects of the regulation in force, considering mainly the possible interaction with the rules on the crisis of the groups of companies introduced by the Legislative Decree No. 14/2019, and with the aim of analyzing its suitability for being devoted to the prospect of harmonization across countries.     

Like bringing a knife to a gunfight: Why IRC Section 2036 is not the right weapon to combat abusive family limited partnerships

Family Limited Partnerships (“FLPs”), which were once a great estate planning technique, have now become victim to Section 2036 assertions made by the IRS. Over the years, the IRS has struggled to find a means to combat abusive FLPs until the courts began to embrace Section 2036 as a weapon for them to use. Different courts, however, have maintained different rules and have now subjected both abusive and non-abusive FLPs to inclusion of their assets into their gross estates. This has shed light onto the main issue, that is, that Section 2036 is not the appropriate tool to combat abusive FLPs.