1 By states, I refer not to the 50 political entities that comprise the United States, but rather the political entities that are equivalent to nations or countries. SeeCovey T. Oliver et al., The International Legal System 82 (4th ed. 1995). 2See infra notes 7786, 10105, 141, 17172, 179 and accompanying text (discussing minority shareholder protections in the Czech Republic, Germany, and the United States). 3See Terence L. Blackburn, The Unification of Corporate Laws: The United States, the European Community and the Race to Laxity, 3 Geo. Mason Indep. L. Rev. 1, 1718 (1994); William C. Philbrick, The Paving of Wall Street in Eastern Europe: Establishing the Legal Infrastructure for Stock Markets in the Formerly Centrally Planned Economies, 25 Law & Poly Intl Bus. 565, 56566 (1994). 4See Hendrick F. Jordaan, A Comparative Analysis of Corporate Fiduciary Law: Why Delaware Should Look Beyond the United States in Formulating a Standard of Care, 31 Intl Law. 133, 133 (1997); Philbrick, supra note 3, at 56566. Global investing, as used in this article, refers to movements of capital either to foreign or multinational companies or to foreign countries. See Mary E. Kissane, Global Gadflies: Applications and Implementations of U.S.-Style Corporate Governance Abroad, 17 N.Y.L. Sch. J. Intl & Comp. L. 621, 621 (1997); Patrick Speeckaert, Corporate Governance in Europe, 2 Fordham Fin. Sec. & Tax L.F. 31, 39 (1997). 5See Kissane, supra note 4, at 621; Philbrick, supra note 3, at 56567; Speeckaert, supra note 4, at 39. Emerging economies, as used in this article, refers to those states that have recently been making the transition from planned economies to market economies. See Bernard Black & Reinier Kraakman, A Self-Enforcing Model of Corporate Law, 109 Harv. L. Rev. 1911, 191213 (1996). 6See Kissane, supra note 4, at 621; Philbrick, supra note 3, at 590. 7See infra notes 4464, 7786 and accompanying text (discussing privatizations in the Czech Republic and the development of investor protections). 8See Josef Bejcek, The New Commercial Code of the Czech Republic, 30 J. Marshall L. Rev. 699, 706 (1997); Kissane, supra note 4, at 674; Philbrick, supra note 3, at 593; Sergio Salani & Jerry Sloan, An Overview of Legal and Financing Aspects for Doing Business in Hungary, Poland, and the Czech Republic, 9 Temp. Intl & Comp. L.J. 27, 2829, 53 (1995); Speeckaert, supra note 4, at 38. For example, in 1992, Kmart purchased several department stores in the Czech Republic (at that time part of Czechoslovakia). See Robert C. Toth, Kmart Buys Up a Dozen Department Stores in Czechoslovakia,L.A. Times, May 8, 1992, at 12. In addition to purchasing the stores, Kmart planned to introduce retailing, technology, and distribution know-how to the Czech Republic. See id. 9See Jordaan, supra note 4, at 134. 10See infra notes 32438 and accompanying text (discussing suggestions for improving investor protections in the Czech Republic based on German and U.S. protections). 11 For a definition of a close corporation, see infra note 134 and accompanying text. 12See infra notes 7786, 10105, 141, 17172, 179 and accompanying text (outlining minority shareholder protections in the close corporation context). It is important to note that while investors may derive protection from duties owed by corporate directors, directors in a close corporation, in many cases, are also shareholders. See, e.g., Donahue v. Rodd Electrotype, 328 N.E.2d 505, 511 (Mass. 1975). A full discussion of director duties, however, falls beyond the scope of this Note. The protections based on duties owed by other shareholders shall be referred to generally as minority shareholder protections for the remainder of this Note. 13See Sandra K. Miller, Minority Shareholder Oppression in the Private Company in the European Community: A Comparative Analysis of the German, United Kingdom, and French Close Corporation Problem, 30 Cornell Intl L.J. 381, 382 (1997). 14See Adam Chernichaw, Note, Oppressed Shareholders in Close Corporations: A Market-Oriented Statutory Remedy, 16 Cardozo L. Rev. 501, 50708 (1994). 15See Miller, supra note 13, at 382; Charles W. Murdock, The Evolution of Effective Remedies for Minority Shareholders and Its Impact Upon Valuation of Minority Shares, 65 Notre Dame L. Rev. 425, 426 (1990). 16See infra notes 7786, 10105, 141, 17172, 179 and accompanying text (discussing how the Czech Republic, Germany, and the United States have responded to minority shareholder concerns). 17See Bejcek, supra note 8, at 707; Richard Pivnicka & Mark Kreisl, Czech Republic: Investment in Freedom and the Future, 1 Intl Dimensions 6, 8 (1997). 18See Pivnicka & Kreisl, supra note 17, at 6. Prior to World War II, the Czech Republic (then part of Czechoslovakia) was the sixth wealthiest and one of the ten largest industrialized countries in the world. See Bejcek, supra note 8, at 699; Frederick Kempe & Cacilie Rohwedder, Top Executives Name Czech Republic Most Attractive for Future Investments,Wall St. J., July 9, 1993, at A6. 19See Salani & Sloan, supra note 8, at 2829, 53. 20See Henry W. Lavine et al., Czech and Slovak Privatization: Issues and Approaches for Western Investors,inJoint Ventures and Other Financing Techniques in Poland, Hungary, Czechoslovakia, and Romania 61, 66 (1992); Pivnicka & Kreisl, supra note 17, at 6; Salani & Sloan, supra note 8, at 29; Kempe & Rohwedder, supra note 18, at A6. 21Seeid. 22See Salani & Sloan, supra note 8, at 29. 23See Pivnicka & Kreisl, supra note 17, at 6; Kempe & Rohwedder, supra note 18, at A6. 24See Lavine et al., supra note 20, at 67; Pivnicka & Kreisl, supra note 17, at 6; Kempe & Rohwedder, supra note 18, at A6. 25See Medicine for the Czech Stock Market,E./W. Executive Guide, Feb. 1, 1997 [hereinafter Medicine]. 26See Philbrick, supra note 3, at 593. Due to the insufficiency of domestic savings, Eastern European stock markets need to look to foreign sources of investment in order to maintain adequate capitalization. See id. 27 Czechoslovakia peacefully split into the Czech Republic and Slovakia on January 1, 1993. See Tami Pickerell Carroll, Giving Banks a Blank Czech: An Emerging Eastern European Corporate Governance Model, 7 Intl Legal Persp. 25, 26 (1995). 28See Bejcek, supra note 8, at 702. 29See The New Bohemians: The Czech Republic,Economist, Oct. 22, 1994, at 23 [hereinafter The New Bohemians]. 30See Bejcek, supra note 8, at 702; The New Bohemians,supra note 29, at 23. 31See Bejcek, supra note 8, at 701. The Civil Code regulated relations between citizens and socialist organizations; the Economic Code set forth the laws for the management and governance of these socialist organizations; and the Code of International Trade governed relations with foreign business partners. See id. at 702, 705. The government determined whether an organization qualified as a socialist organization in rather ideological and arbitrary manners. See id. at 702. 32See Pivnicka & Kreisl, supra note 17, at 6. 33See Carroll, supra note 27, at 2526. 34See Bejcek, supra note 8, at 706. 35See Karel Fiala & Filip Hruska, Current Financial and Investment Environment in the Czech Republic, 49 Consumer Fin. L.Q. Rep. 296, 296 (1995). 36See Bejcek, supra note 8, at 707. 37See Salani & Sloan, supra note 8, at 45. The Commercial Code was codified in Act No. 513/1991 Sbírka zákon (Collection of Laws), cited in Bejcek, supra note 8, at 700 n.3. 38See Sarah Andrus, The Czech Republic and Slovakia: Foreign Participation in Changing Economies, 17 Hastings Intl & Comp. L. Rev. 611, 620, 631 (1994); Bejcek, supra note 8, at 705, 708. 39See Carroll, supra note 27, at 28. 40See Andrus, supra note 38, at 620. 41See Carroll, supra note 27, at 26; Fiala & Hruska, supra note 35, at 296. 42See Carroll, supra note 27, at 27; Fiala & Hruska, supra note 35, at 296. 43See Andrus, supra note 38, at 62021; Bejcek, supra note 8, at 700; Fiala & Hruska, supra note 35, at 296. 44See John Regis Coogan et al., International Legal Developments in Review: 1996Central European Law, 31 Intl Law. 495, 495 (1997). 45See Carroll, supra note 27, at 29; Philbrick, supra note 3, at 577. 46See Michele Balfour & Cameron Crise, A Privatization Test: The Czech Republic, Slovakia and Poland, 17 Fordham Intl L.J. 84, 85 (1993). 47See Carroll, supra note 27, at 26. 48See Richard L. Holman, Czech Sell-Off Round Ends,Wall St. J., Nov. 28, 1994, at A14. For example, Russia modeled its privatization on the Czechoslovak plans. See Philbrick, supra note 3, at 58182; Toth, supra note 8, at 12. 49See Balfour & Crise, supra note 46, at 9394; Philbrick, supra note 3, at 580. 50See Law No. 427 of 15 October 1990, the Act on the Transfer of the State Ownership of Some Property to Other Juridicial or Natural Persons, cited in Philbrick, supra note 3, at 580 n.77; Salani & Sloan, supra note 8, at 47. 51See Lavine et al., supra note 20, app. at 87. 52See Balfour & Crise, supra note 46, at 93. 53See Andrus, supra note 38, at 615. 54See Law No. 92 of 26 February 1991, the Act on Conditions of Transferring State Property to Other Persons, cited in Philbrick, supra note 3, at 580 n.78; Andrus, supra note 38, at 615. 55See Andrus, supra note 38, at 61516. 56Seeid. at 616. 57See Balfour & Crise, supra note 46, at 94. Coupon privatization (also called voucher privatization), involved the purchase of investment coupons by Czech citizens. See Andrus, supra note 38, at 616; Balfour & Crise, supra note 46, at 86. Each citizen over the age of 18 was permitted to purchase a booklet of coupons. See Carroll, supra note 27, at 30. These coupons could then be used to purchase shares in joint stock companies or investment funds. See id. 58See Balfour & Crise, supra note 46, at 95. The first round of privatization was a joint effort between the two entities that would eventually become the Czech Republic and Slovakia. See id. 59See Carroll, supra note 27, at 29. 60See Balfour & Crise, supra note 46, at 95. 61See Richard L. Holman, More Czech Privatizations Set,Wall St. J., July 21, 1993, at A11. 62See Holman, supra note 48, at A14. 63See Medicine,supra note 25. According to another estimate, however, approximately 80% of Czech citizens purchased shares. See Bejcek, supra note 8, at 707 n.36. 64See Medicine,supra note 25. 65See Salani & Sloan, supra note 8, at 45. 66See Fiala & Hruska, supra note 35, at 297. 67See Pivnicka & Kreisl, supra note 17, at 6; Salani & Sloan, supra note 8, at 45. 68 As of Thursday, April 1, 1999, one United States dollar would purchase 35.788 Czech crowns (Koruna). See Currency TradingExchange Rates,Wall St. J., Apr. 1, 1999, at C11. 69See Fiala & Hruska, supra note 35, at 297. 70Seeid. 71See Andrus, supra note 38, at 623 & n.100. 72See Salani & Sloan, supra note 8, at 45. 73See Fiala & Hruska, supra note 35, at 297; Pivnicka & Kreisl, supra note 17, at 7. 74See Pivnicka & Kreisl, supra note 17, at 7. 75See Salani & Sloan, supra note 8, at 45. 76See Andrus, supra note 38, at 625. 77See Act No. 142/1996 Sbírka zákon (Collection of Laws) Amending the Commercial Code and the Civil Code, cited in Coogan et al., supra note 44, at 499; Legislative Changes Will Bring Greater Transparency and Shareholder Protection to Czech Capital Market,E./W. Executive Guide, July 1, 1996 [hereinafter Legislative Changes]. Foreign investors are equally protected by the amendment because the Commercial Code provides that all foreign investors may conduct business under the same conditions as Czech investors. See Fiala & Hruska, supra note 35, at 297. 78See Medicine,supra note 25. These amendments were modeled on both European Union guidelines and German law. See Susan Tietjen, Recent Amendments to the Czech Commercial Code and Securities Act,Cent. Eur. L. Committee Newsl. (Am. Bar Assn Section of Intl Law and Practice, Washington, D.C.), Summer 1996, at 2. It is important that the Czech Republic model its protections on those of other European states because it currently seeks admission into the European Union. Significantly, the European Union has proposed the adoption of stronger minority shareholder protections as a short-term objective for accession. See Accession Partnership-Czech Republic-October 1999-Draft (visited Dec. 8, 1999) <http://europa.eu.int/comm/enlargement/docs/index.htm> [hereinafter Accession Partnership]. For more specific examples of these similarities, compare infra notes 7986 and accompanying text with Miller, supra note 13, at 393, 396, 403 (discussing buyout remedies in Germany and the United Kingdom). 79See Coogan et al., supra note 44, at 499; Legislative Changes,supra note 77. Any acquisition by a person of more than one-half, two-thirds, or three-fourths of the aggregate nominal value of a companys voting shares constitutes a takeover. See Tietjen, supra note 78, at 3. 80See Legislative Changes,supra note 77. The average market price for the purpose of the shareholder buyout is calculated according to the price of the stock over the previous six months. See id. Furthermore, in order to prevent circumvention of the strict buyout requirement, the amendment considers a shareholder to include any group acting in accord. See id. 81See Tietjen, supra note 78, at 3. 82See Coogan et al., supra note 44, at 499; Tietjen, supra note 78, at 4. For a discussion of squeeze-outs, see infra notes 23135 and accompanying text. 83See Tietjen, supra note 78, at 4. 84See id. 85See id. A majority vote of the shareholders (where each shareholder has one vote regardless of how many shares he or she holds) and a three-fourths vote of those shareholders who will be affected by the change are required in order to cancel the public tradeability of shares. See id. To limit the transferability of shares, a corporation must obtain a two-thirds vote of the shareholders and a three-fourths vote of those shareholders who will be affected by the change. See id. 86See Tietjen, supra note 78, at 5. 87See Miller, supra note 13, at 394. 88Seeid. at 384, 395. 89See Hugh T. Scogin, Jr., Withdrawal and Expulsion in Germany: A Comparative Perspective on the Close Corporation Problem, 15 Mich. J. Intl L. 127, 131 (1993). 90Seeid. at 134. 91See Miller, supra note 13, at 395. As of Thursday, April 1, 1999, one United States dollar was equivalent to 1.8126 DM. See Currency TradingExchange Rates,supra note 68, at C11. 92See Miller, supra note 13, at 395. 93Seeid. at 394. 94Seeid. at 39495. 95See Scogin, Jr., supra note 89, at 133 n.20. 96SeeH. Jung & J. Gres, Starting Business Operations in Germany 33 (1984), reprinted inRalph H. Folsom et al., International Business Transactions 954 (3d ed. 1995). 97See Scogin, Jr., supra note 89, at 133 n.20. 98See Miller, supra note 13, at 382. The vulnerability of the minority shareholders in a GmbH mirrors the vulnerability of minority shareholders in a U.S. close corporation. See infra notes 13940, 21721 and accompanying text. 99See Miller, supra note 13, at 392, 396. 100Seeid. at 396. 101See Scogin, Jr., supra note 89, at 134. 102See Miller, supra note 13, at 396. The Gezetz betreffend die Gesellschaften mit beschränkter Haftung (GmbH Law) grants the judiciary this authority in § 61(1). See id. at 396 n.78; Scogin, Jr., supra note 89, at 13435. Section 61 of the GmbH Law provides that: [t]he company may be dissolved by a court decision in case it becomes impossible to accomplish the purpose of the company or when there are other substantial causes (wichtige Grund) for the dissolution resulting from the conditions of the company. Scogin, Jr., supra note 89, at 134. 103Seeid. 104Seeid. at 135. 105See Miller, supra note 13, at 396. 106See Scogin, Jr., supra note 89, at 135. 107See Miller, supra note 13, at 397; Scogin, Jr., supra note 89, at 15455. Scogin elaborates on these three theories for withdrawal by providing concrete examples. See Scogin, Jr., supra note 89, at 155. Personal characteristics of the departing shareholder may include financial need, illness, relocation, and an inability to fulfill the shareholder role. See id. Behavior of other shareholders may encompass the arbitrary exercise of majority power or the continuation of a dispute among shareholders. See id. Finally, special factors may include a lack of long-term returns on a shareholders investment or a change in the purpose of the company. See id. 108Seeid. at 155. United States fiduciary duties, in contrast to the personal characteristics that may constitute wichtige Grund, include such elements as disloyalty, self-dealing, oppression, and bad faith. See Scogin, Jr., supra note 89, at 135. 109Seeid. 110Id. at 155. 111See id. at 154. In fact, the withdrawal remedy is available to all shareholders. See id. 112See Scogin, Jr., supra note 89, at 156. 113Seeid. 114See Miller, supra note 13, at 396. 115Seeid. 116See Scogin, Jr., supra note 89, at 135. 117Seeid. 118See infra notes 25758 and accompanying text. 119See Scogin, Jr., supra note 89, at 156. Expulsion, because it is available to any shareholder who establishes wichtige Grund, may, however, be used against a minority shareholder. See Miller, supra note 13, at 399 (discussing how German remedies contrast with U.S. remedies because U.S. remedies are primarily geared toward minority shareholders). 120See supra note 117 and accompanying text. 121See Miller, supra note 13, at 399; Scogin, Jr., supra note 89, at 136. 122See Miller, supra note 13, at 396; Scogin, Jr., supra note 89, at 158. 123See Scogin, Jr., supra note 89, at 158. 124Seeid. at 160. The European Union has taken notice of the Czech capital markets system, as it has emphasized minority shareholder protections and the Securities and Exchange Commission in its most recent proposed Accession Partnership. See Accession Partnership, supra note 78. 125See Miller, supra note 13, at 397. But see supra note 107 and accompanying text (discussing wichtige Grund in the withdrawal context). Personal characteristics may include such factors as age, illness, or mental incapacity. See Scogin, Jr., supra note 89, at 160. Shareholder conduct may include such acts as breaching the trust of other shareholders, financial mismanagement, causing conflicts among shareholders, and making improper sexual advances. See id. 126See Entscheidungen des Bundesgerichtshofes in Zivilsachen (Supreme Court) decision of April 1, 1953, BGHZ 9, 157 [hereinafter April 1, 1953 Decision], cited in Miller, supra note 13, at 398 & n.90. 127Seeid. 128See Scogin, Jr., supra note 89, at 157. 129Seeid. 130See id. at 136, 157. In its decision of April 1, 1953, the German court held explicitly that a minority shareholder can expel a majority shareholder if wichtige Grund is established. See April 1, 1953 Decision, cited in Scogin, Jr., supra note 89, at 157 & n.123. 131See Scogin, Jr., supra note 89, at 157. The general trend is to require a supermajority vote for expulsion. Seeid. Some commentators, however, argue that only a simple majority should be required. See id. 132Seeid. at 158. 133See Chernichaw, supra note 14, at 501; Miller, supra note 13, at 383. 134See M. Thomas Arnold, Shareholder Duties Under State Law, 28 Tulsa L.J. 213, 240 (1992). In Donahue v. Rodd Electrotype Co., the Supreme Judicial Court of Massachusetts defined a close corporation as having (1) a small number of stockholders; (2) no ready market for the corporate stock; and (3) substantial majority stockholder participation in the management, direction and operations of the corporation. 328 N.E.2d 505, 511 (Mass. 1975). 135See Arnold, supra note 134, at 240 n.205; Chernichaw, supra note 14, at 507. 136See Arnold, supra note 134, at 234; Chernichaw, supra note 14, at 507. 137See Arnold, supra note 134, at 234; Miller, supra note 13, at 383. 138See Chernichaw, supra note 14, at 501. 139See Arnold, supra note 134, at 234. A guarantee of employment may be one of the major reasons why a minority shareholder chooses to invest in a close corporation. See Murdock, supra note 15, at 435. 140See Murdock, supra note 15, at 435. 141See Scogin, Jr., supra note 89, at 12930. 142See Chernichaw, supra note 14, at 51718. 143See Murdock, supra note 15, at 453. 144Seeid. at 426, 441; Scogin, Jr., supra note 89, at 130. 145See Murdock, supra note 15, at 455. For example, the Revised Model Business Corporation Act provides for dissolution upon (i) director deadlock, (ii) oppression, (iii) shareholder deadlock, or (iv) waste.Revised Model Bus. Corp. Act § 14.30(2), reprinted inCorporations and Business Associations: Statutes, Rules, Materials, and Forms 480, 66061 (Melvin Aron Eisenberg ed., 1998) [hereinafter Corporations and Business Associations]. 146See Murdock, supra note 15, at 426, 45561. Courts have addressed the issue of oppressive conduct in several cases, with varying results. See, e.g., Capitol Toyota, Inc. v. Bervin, 381 So.2d 1038, 1039 (Miss. 1980) (finding no oppression where reasonable expectations have been thwarted, but not grossly so); Baker v. Commercial Body Builders, Inc., 507 P.2d 387, 394 (Or. 1973) (finding a close tie between oppression and the fiduciary duty of good faith and fair dealing); White v. Perkins, 189 S.E.2d 315, 320 (Va. 1972) (finding oppression to constitue a visible departure from the standards of fair dealing); Gidwitz v. Lanzit Corrugated Box Co., 170 N.E.2d 131, 138 (Ill. 1960) (finding oppression where corporations president acted in an arbitrary and high-handed manner); Fix v. Fix Material Co., 538 S.W.2d 351, 358 (Mo. Ct. App. 1976) (finding that although oppression is closely tied to fiduciary duties, a single breach of fiduciary duty will not constitute oppression unless extremely serious or causes irreparable injury, imminent danger of loss or miscarriage of justice). 147See Murdock, supra note 15, at 455. 148Seeid. at 455 & n.199. This Act was the basis for the Revised Model Business Corporation Act. See id. at 455. 149See 141 N.E.2d 45, 50 (Ill. 1957); see alsoGidwitz, 170 N.E.2d at 138 (where the Supreme Court of Illinois held that [i]t is not necessary that fraud, illegality or even loss be shown). 150See Gidwitz, 170 N.E.2d at 138; Notzke v. Art Gallery, Inc., 405 N.E.2d 839, 843 (Ill. App. Ct. 1980); Compton v. Paul K. Harding Realty Co., 285 N.E.2d 574, 581 (Ill. App. Ct. 1972). 151See Gidwitz, 170 N.E.2d at 135; Compton, 285 N.E.2d at 581. 152See Ross v. 311 North Central Ave. Bldg. Corp., 264 N.E.2d 406, 409 (Ill. App. Ct. 1970); Murdock, supra note 15, at 457. 153See Gray v. Hall, 295 N.E.2d 506, 509 (Ill. App. Ct. 1973). 154See generally Murdock, supra note 15, at 45761 (discussing the development of oppression in other United States jurisdictions). 155See id. at 454, 465. A New Jersey decision, however, first introduced the standard of reasonable expectations as a means by which a court could find oppression. See Exadaktilos v. Cinnaminson Realty Co., 400 A.2d 554, 56162 (Super. Ct. Law Div. 1979), affd 414 A.2d 994 (Super. Ct. App. Div. 1980) (finding, however, that plaintiffs expectations were not frustrated by defendants); Murdock, supra note 15, at 461. 156SeeN.Y. Bus. Corp. L. § 1104-a, reprinted inCorporations and Business Associations,supra note 145, at 788, 86061; Murdock, supra note 15, at 461. 157 433 N.Y.S.2d 359, 361 (Sup. Ct. 1980). 158Id. at 36162. 159Id. 160Id. at 362. See alsoIn re Taines, 444 N.Y.S.2d 540, 544 (Sup. Ct. 1981) (finding frustration of a shareholders reasonable expectations on similar facts). 161In re Topper, 433 N.Y.S.2d at 365 (finding that these reasonable expectations include participating in management and receiving salary from employment with the business). New York courts have also held that the expectation of fair dealing on the part of other shareholders is a reasonable expectation. See Gimpel v. Bolstein, 477 N.Y.S.2d 1014, 1020 (Sup. Ct. 1984). 162See generally ODonnel v. Marine Repair Servs., Inc., 530 F. Supp. 1199 (S.D.N.Y. 1982) (where plaintiff became a shareholder after the corporation was formed); Gimpel, 477 N.Y.S.2d 1014 (where parties were generations removed from the founding of the corporation). 163See In re Topper, 433 N.Y.S.2d at 365. 164See ODonnel, 530 F. Supp. at 1207. 165See Gimpel, 477 N.Y.S.2d at 1016. 166 473 N.E.2d 1173, 1179 (N.Y. 1984). Seealso Chernichaw, supra note 14, at 514. 167In re Kemp & Beatley, Inc., 473 N.E.2d at 117576. 168See Murdock, supra note 15, at 461. 169See id. at 426. 170See id. at 42728; Robert B. Thompson, Corporate Dissolution and Share-holders Reasonable Expectations, 66 Wash. U. L.Q. 193, 22832 (1988). 171See Thompson, supra note 170, at 22832. 172See Murdock, supra note 15, at 464, 470; Thompson, supra note 170, at 22829. Courts have approved buyouts in several cases. See Balvik v. Sylvester, 411 N.W.2d 383, 388 (N.D. 1987); McCauley v. Tom McCauley & Son, Inc., 724 P.2d 232, 23536 (N.M. 1986); Stefano v. Coppock, 705 P.2d 443, 446 (Alaska 1985); Sauer v. Moffitt, 363 N.W.2d 269, 275 (Iowa 1984); Maddox v. Norman, 669 P.2d 230, 238 (Mont. 1983); Baker v. Commercial Body Builders, Inc., 507 P.2d 387, 396 (Or. 1973); Davis v. Sheerin, 754 S.W.2d 375, 380 (Tex. Ct. App. 1988). 173See Thompson, supra note 170, at 22829. 174See Murdock, supra note 15, at 47071; Thompson, supra note 170, at 232. 175See Murdock, supra note 15, at 473. 176See Thompson, supra note 170, at 233. 177Seeid. at 234. 178See Murdock, supra note 15, at 473. Particularly if the oppressive conduct involves a waste of assets or excessive compensation, a minority shareholder may want the valuation to take into account what the shares would have been worth had the waste not occurred. See id. 179See Arnold, supra note 134, at 234; Murdock, supra note 15, at 42627. 180See Arnold, supra note 134, at 234, 23738; Michael R. Pontrelli & John T. Montgomery, Close Corporations and the Duty of Utmost Good Faith and Loyalty,inMassachusetts Corporation Law and Practice 507, 510 (Richard W. Southgate & Donald W. Glazer eds., 1998). Several state court decisions have followed the Donahue doctrine. See Daniels v. Thomas, Dean & Hoskins, Inc., 804 P.2d 359, 366 (Mont. 1990); Fought v. Morris, 543 So.2d 167, 171 (Miss. 1989); Balvik v. Sylvester, 411 N.W.2d 383, 38788 (N.D. 1987); Alaska Plastics, Inc. v. Coppock, 621 P.2d 270, 276 (Alaska 1980); Hagshenas v. Gaylord, 572 N.E.2d 316, 323 (Ill. App. Ct. 1990); Sundberg v. Lampert Lumber Co., 390 N.W.2d 352, 35556 (Minn. Ct. App. 1986); Estate of Schroer v. Stamco Supply Inc., 482 N.E.2d 975, 981 (Ohio Ct. App. 1984); 68th Street Apts., Inc. v. Lauricella, 362 A.2d 78, 86 (N.J. Super. Ct. Law Div. 1976). 181See Arnold, supra note 134, at 23738. 182See id. at 234. 183See Murdock, supra note 15, at 427. 184See Donahue v. Rodd Electrotype Co., 328 N.E.2d 505, 512 (Mass. 1975); Arnold, supra note 134, at 234; Pontrelli & Montgomery, supra note 180, at 513. 185SeeDonahue, 328 N.E.2d at 512; Pontrelli & Montgomery, supra note 180, at 513. 186SeeDonahue, 328 N.E.2d at 512. 187 328 N.E.2d 505. See Arnold, supra note 134, at 23435. 188Donahue, 328 N.E.2d at 515. 189Id. at 508. The company refused to purchase Donahues shares. Id. at 511. 190Id. at 515, 51819. 191See Pontrelli & Montgomery, supra note 180, at 509. 192 353 N.E.2d 657 (Mass. 1976). 193Id. at 663. 194 Id.; see also Arnold, supra note 134, at 237. 195 353 N.E.2d at 663. 196Id. at 65859. 197Id. at 665. 198See Murdock, supra note 15, at 436; Pontrelli & Montgomery, supra note 180, at 532. 199See Arnold, supra note 134, at 240; Murdock, supra note 15, at 436. But cf. Coggins v. New England Patriots Football Club, Inc., 492 N.E.2d 1112, 1117 (Mass. 1986) (where the Supreme Judicial Court of Massachusetts cited the legitimate business purpose scrutiny in Wilkes in a case involving a non-closely held corporation). 200 328 N.E.2d 505, 511 (Mass. 1975). But cf. Sundberg v. Lampert Lumber Co., 390 N.W.2d 352, 356 (Minn. Ct. App. 1986) (citing Minnesota Business Corporation Act § 302A.011, subd. 6a for the requirement that a close corporation have fewer than 35 shareholders). 201See Murdock, supra note 15, at 436. 202 421 N.W.2d 350, 353 (Minn. Ct. App. 1988). 203Id. at 353. If a shareholder, however, was both an employee and a partner, that shareholder will be owed fiduciary duties. See, e.g., Wilkes v. Springside Nursing Home, Inc., 353 N.E.2d 657 (Mass. 1976) (where minority shareholder employee was owed fiduciary duties); supra notes 19697 and accompanying text. 204See supra note 106 and accompanying text. 205See Donahue v. Rodd Electrotype Co., 328 N.E.2d 505, 518 n.24 (Mass. 1975). The Donahue court noted that waiver may be effectuated either through prior agreementin the articles of incorporation or the by-lawsor through ratification. Id.; see also Arnold, supra note 134, at 240; Pontrelli & Montgomery, supra note 180, at 535. 206 King v. Driscoll, 638 N.E.2d 488, 490 (Mass. 1994); Evangelista v. Holland, 537 N.E.2d 589, 591 (Mass. App. Ct. 1989). 207 537 N.E.2d at 59293. 208 638 N.E.2d at 494. 209Id. at 490. 210Id. at 494. Cf. Blank v. Chelmsford OB/GYN, P.C., 649 N.E.2d 1102, 1106 (Mass. 1995) (holding that where a stock purchase provision was triggered upon termination of employee and employment was terminated pursuant to an agreement that permitted termination without cause, controlling shareholders conduct would not violate fiduciary duties). 211See Arnold, supra note 134, at 241. 212See Pontrelli & Montgomery, supra note 180, at 510 & n.5. 213See Nixon v. Blackwell, 626 A.2d 1366 (Del. 1993). 214Id. at 1370, 137576. 215Id. at 1370, 1376. 216Id. at 137576. The entire fairness scrutiny takes into account two factors: fair dealing and fair price. Id. at 1376. Neither of these factors encompasses the strict fiduciary duties outlined in Donahue.Compare Nixon, 626 A.2d at 137576 with Donahue v. Rodd Electrotype Co., 328 N.E.2d 505, 51516 (Mass. 1975) (contrasting the strict fiduciary duties required under Massachusetts law with the fairness standard of conduct). 217See Kerry M. Lavelle, Drafting Shareholder Agreements for the Closely-Held Business, 4 DePaul Bus. L.J. 109, 109 (1991); Miller, supra note 13, at 386. 218See Murdock, supra note 15, at 488. 219See id. at 425; F. Hodge ONeal, Oppression of Minority Shareholders: Protecting Minority Rights, 35 Clev. St. L. Rev. 121, 121 (1987). One commentator notes that these types of behaviors are so widespread that they constitute a national business scandal. ONeal, supra, at 121. 220See infra notes 22730 and accompanying text. 221See Murdock, supra note 15, at 42526; ONeal, supra note 219, at 125. 222See Medicine, supra note 25; Legislative Changes,supra note 77. 223See Medicine, supra note 25; Legislative Changes,supra note 77. Investment funds enticed coupon holders by offering to redeem coupons at ten to fifty times their value. See Balfour & Crise, supra note 46, at 94. 224SeeMore Than Half Way There,Economist, Mar. 3, 1993, at E6. 225See Carroll, supra note 27, at 31. Conflicts of interest may arise because the banks that manage investment funds often play a dual role: shareholder and lender. See The New Bohemians,supra note 29, at 23. See also Carroll, supra note 27, at 23. 226 See Medicine,supra note 25; Legislative Changes,supra note 77. But see generally Carroll, supra note 27 (discussing the benefits of bank participation in company ownership). 227See Miller, supra note 13, at 383, 38586. 228See id. 229See id. at 38586; Scogin, Jr., supra note 89, at 129. 230See Murdock, supra note 15, at 425; ONeal, supra note219, at 121. 231See ONeal, supra note 219, at 125. 232See id. 233See supra notes 21721 and accompanying text (discussion of control). 234See ONeal, supra note 219, at 121. 235See Chernichaw, supra note 14, at 50809. 236See ONeal, supra note 219, at 121. 237Seeid. at 121. 238Seeid. 239See infra notes 24043 and accompanying text. 240See Medicine, supra note 25; Legislative Changes, supra note 77. 241See Medicine,supra note 25. According to Mr. Tomás Jezek, Chairman of the Czech Stock Exchange Chamber, the Czech Republic was planning to establish its Securities and Exchange Commission based on United States, French, and Polish models. See id. The European Union has taken an active interest in the Czech Securities and Exchange Commissionciting reinforcement of the Commission as a short-term accession goal. See Accession Partnership, supra note 78. 242SeeMedicine, supra note 25. Those in the Czech Republic strongly believe that the Securities and Exchange Commission will be tougher on enforcement than the Ministry of Finance. See id. 243See id. 244See infra notes 24552 and accompanying text. 245See Miller, supra note 13, at 397, 410. 246Seeid. 247Seeid. at 398; Scogin, Jr., supra note 89, at 135. 248See Miller, supra note 13, at 398. 249See Entscheidungen des Reichsgerichts in Zivilsachen (Supreme Court) decision of August 13, 1942, RGZ 169, 330, 33032 [hereinafter August 13, 1942 Decision], cited in Scogin, Jr., supra note 89, at 144 & n.66. 250See August 13, 1942 Decision, cited in Scogin, Jr., supra note 89, at 144 & n.66. 251See id. 252See Miller, supra note 13, at 399; Scogin, Jr., supra note 89, at 15253. 253See infra notes 25461 and accompanying text. 254See supra notes 103, 144 and accompanying text. 255See id. 256See supra notes 103, 13940 and accompanying text. 257See supra notes 117, 17374 and accompanying text. 258See id. 259See supra notes 17478 and accompanying text. 260See Scogin, Jr., supra note 89, at 158. 261See id. at 159. 262See supra notes 46 and accompanying text. 263See supra notes 7786, 10105, 14142, 17172, 179 and accompanying text. 264See, e.g., Medicine, supra note 25. Foreign investors have avoided the Czech markets because of the lack of minority shareholder protections. See id. 265See supra notes 71, 7786 and accompanying text. 266See supra note 80 and accompanying text. 267See supra note 85 and accompanying text. 268See supra note 86 and accompanying text. 269See supra note 71 and accompanying text. 270See supra note 257 and accompanying text. 271See supra notes 25759 and accompanying text. 272See supra notes 102, 104 and accompanying text. 273See supra note 142 and accompanying text. 274See supra note 119 and accompanying text. 275See Miller, supra note 13, at 399. 276Seeid. at 399. 277See supra notes 17980 and accompanying text. 278See supra notes 107, 12425 and accompanying text. Some breaches of fiduciary duties in the United States may be similar to what would constitute wichtige Grund for withdrawal or expulsion in Germany. Compare id. with supra notes 181, 184, 18890 and accompanying text. 279See supra notes 103, 20405 and accompanying text. 280See supra notes 24043, 28394 and accompanying text. 281See supra notes 77, 241 and accompanying text. 282See supra notes 24043 and accompanying text. 283See supra notes 99132 and accompanying text. 284See supra notes 24851 and accompanying text. 285See supra notes 24546 and accompanying text. 286See supra notes 24552 and accompanying text. 287See Blackburn, supra note 3, at 49. 288See supra notes 14955, 16066, 179, 198 and accompanying text. 289See supra notes 14953 and accompanying text. 290See supra note 161 and accompanying text. 291See supra note 188 and accompanying text. 292See supra notes 14142, 17172, 179 and accompanying text. 293See supra notes 146, 15054, 16061, 16365, 181, 190, 194 and accompanying text. 294See supra notes 102, 107, 125 and accompanying text. 295See infra notes 296302 and accompanying text. 296See supra notes 7986, 25758 and accompanying text. 297See supra notes 7980, 8586 and accompanying text. 298See supra notes 25758 and accompanying text. 299See Black & Kraakman, supra note 5, at 1913. 300See supra notes 5864 and accompanying text. 301See Black & Kraakman, supra note 5, at 1913. 302See supra notes 46 and accompanying text. 303See supra notes 99111, 11925 and accompanying text. 304See supra note 119 and accompanying text. 305See supra notes 107, 125 and accompanying text. 306See Blackburn, supra note 3, at 49. 307See supra note 121 and accompanying text. 308See supra notes 141, 17172, 179 and accompanying text. 309See id. 310See infra notes 32538 and accompanying text. 311See, e.g., Blackburn, supra note 3, at 9 (discussing how unification of corporate laws may facilitate cross-border transactions). 312See Medicine,supra note 25. 313See infra notes 31424 and accompanying text. 314See Pivnicka & Kreisl, supra note 17, at 6. 315See id. 316See Medicine,supra note 25. 317See, e.g., id. 318See Vassil Breskovski, Directors Duty of Care in Eastern Europe, 29 Intl Law. 77, 78 (1995). The recent amendments to the Commercial Code are based on European Union guidelines and German law. See Tietjen, supra note 78, at 2. 319See Medicine,supra note 25. 320See Speeckaert, supra note 4, at 38. 321See The New Bohemians,supra note 29. 322See Breskovski, supra note 318, at 7879. 323See generally, Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Czech Republic, of the other part, 1994 O.J. (L 360/2), as amended by 1996 O.J. (L 343/1) and explained in 1997 O.J. (C 141/5), available inEncyclopedia of European Union Law, vol. 3, § 43.2660, et seq. 324See Breskovski, supra note 318, at 79. 325See supra notes 7986 and accompanying text. 326See id. 327See supra notes 10711, 168 and accompanying text. 328See, e.g., supra notes 10710, 124, 127, 14767, 187211 and accompanying text (discussing the development of judicial standards in Germany and the United States). 329See, e.g., supra notes 11215, 12832 and accompanying text (discussing the procedure for obtaining withdrawal or expulsion in Germany). 330See supra note 242 and accompanying text. 331See supra notes 24243 and accompanying text. 332See Black & Kraakman, supra note 5, at 1913; supra note 38 and accompanying text. 333See supra notes 144, 25456 and accompanying text. 334See supra notes 26061 and accompanying text. 335See supra notes 33234 and accompanying text. 336See supra notes 3740, 7786 (discussing the Commercial Code of the Czech Republic and recent amendments affording some minority shareholder protections). 337See supra note 77 and accompanying text. 338See supra notes 3839 and accompanying text.