V skladu s pravili in temeljnimi načeli mednarodnega zasebnega prava, ko eno podjetje obvladuje drugo, ki ga ureja drugačen pravni sistem, so njegove pravice in dolžnosti glede zaščite manjšinskih delničarjev in tretjih strani urejene z zakonodajo, ki ureja odvisno podjetje, brez poseganja v obveznosti, ki jih obvladujočemu podjetju predpisuje njegovo nacionalno pravo, npr. v zahtevo po pripravi konsolidiranih računovodskih izkazov.
Under the rules and general principles of private international law, where one undertaking controls another governed by a different legal system, its ensuing rights and obligations as regards the protection of minority shareholders and third parties are governed by the law governing the controlled undertaking, without prejudice to the obligations imposed on the controlling undertaking by its own law, for example the requirement to prepare consolidated accounts.