KORPORATSIYALARDA AFFILLANGAN SHAXSLAR INSTITUTINING HUQUQIY TABIATI VA TARTIBGA SOLINISHI
DOI:
https://doi.org/10.47390/SPR1342V6SI1Y2026N34Ключевые слова:
affillangan shaxs, manfaatdorlik boʻlgan bitim, tunnelling, manfaatlar toʻqnashuvi, oshkoralik, reyestr, minoritar aksiyadorlar.Аннотация
Affillangan shaxslar instituti korporativ huquqning markaziy mexanizmlaridan biri boʻlib, u manfaatlar toʻqnashuvi, tuzilishidan manfaatdorlik boʻlgan bitimlar (related party transactions), oshkoralik, direktorlar va nazorat organlarining fidutsiar majburiyatlari hamda minoritar aksiyadorlar (ishtirokchilar) himoyasi bilan bevosita bogʻliq. Oʻzbekistonda “affillangan shaxs” atamasi va unga tutash institutlar turli normativ manbalarda mavjud boʻlsa-da, ularning yagona konseptual modeli, reyestrni yuritish yondashuvi, oshkor etish standartlari hamda javobgarlik mexanizmlarining tizimliligi yetarli darajada mustahkamlanmagan. Mazkur maqola affillanganlikning huquqiy tabiatini yoritadi, Oʻzbekiston normativ bazasida institutning fragmentatsiyalashgan holatini tahlil qiladi, YI (SRD II), Buyuk Britaniya (Companies Act va Listing Rules) hamda Germaniya (ARUG II) yondashuvlarini qiyosiy koʻrib chiqadi va Oʻzbekiston uchun normativ hamda institutsional takomillashtirish yoʻnalishlari boʻyicha takliflarni asoslaydi.
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