Etats-Unis : une salariée basée à l'étranger entre dans le champs de protection de la loi Sarbanes-Oxley
| Auteur | Legal News |
En 2002, la loi Sarbanes-Oxley a réformé la comptabilité des sociétés cotées et a renforcé la protection des investisseurs en imposant de nouvelles obligations de transparence et de contrôle des pratiques comptables. En vertu de cette loi, les employés de sociétés cotées dénonçant une fraude fiscale peuvent être protégés, même s'ils sont situés hors du territoire américain. Jusqu'à présent, les tribunaux fédéraux ont refusé de traiter de ces cas, estimant qu'ils entraînaient une application de la loi américaine à l'étranger...
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