BWL (Fach) / Corporate Governance (Lektion)
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Tunneling + examples
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- transfer of assets and profits out of firms for the benefit of those wo control the firms
e.g.
- theft and fraud- consulting contracts for family members- assets sales or transfer pricing with overcharge of assets or services provided (e.g. shareholder owns two companies and sells overpriced assets from company with 51% ownership to company with 100% ownership)
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