12 juillet 2022
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( Disponible en anglais seulement )
Tax for the Owner-Manager, Volume 22, Number 3, July 2022
When determining rights to property, many of us hark back to law school and our first-year property law class, where we were constantly reminded of the fundamental legal premise embodied in the Latin phrase nemo dat quod non habet, meaning that “no one can give what they don’t have.”
One would think, then, that in the context of a shareholders’ agreement, shareholders would be prohibited from bequeathing their shares by will on terms that contravene the terms of any shareholders’ agreement to which they are a party. Not necessarily…”
