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Recently, the Registrar of Companies, NCT of Delhi & Haryana imposed penalties against a global corporate and its Directors along with its Global CEO, including CEO of the holding company, for violating the provisions related to non-disclosure of Significant Beneficial Ownership (‘SBO’) under Section 90 of the Companies Act, 2013. The article in this issue of Corporate Amicus analyses the jurisprudence behind the SBO and the RoC’s approach towards the Order. The article notes that the RoC has outlined the parameters such as control over the Board of Directors, financial control with the upstream entities, control through contractual agreements, Directors of the subject company holding top positions in the upstream entities, and power of the top managerial personnel through bylaws of the upstream entities as criteria to determine control through ‘significant influence’. According to the authors, companies with global corporate structures, need to relook at the requirement of reporting the SBO in the companies.
The article in this issue of Corporate Amicus provides a detailed discussion of a recent...
The article in this issue of Corporate Amicus discusses both the ways at length along...
The article in this issue of Corporate Amicus analyses the Budget proposals and discusses changes...
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