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Tax and corporate governance

Author: Wolfgang Schön; Max-Planck-Institut für Geistiges Eigentum, Wettbewerbs- und Steuerrecht.; International Network for Tax Research.; International Fiscal Association. German Branch.
Publisher: Berlin : Springer Verlag, ©2008.
Series: MPI studies on intellectual property, competition and tax law, v. 3.
Edition/Format:   eBook : Document : Conference publication : EnglishView all editions and formats
Database:WorldCat
Summary:
"The interaction of tax and corporate governance forms an emerging issue both in business and administrative practice and in academic research. International organizations (OECD, EC) have begun to explore the effects corporate governance rules exert on the tax policy of large businesses; governments try to employ corporate and securities law as a means to further their fiscal interest. Academic research shows that  Read more...
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Genre/Form: Electronic books
Conference papers and proceedings
Congresses
Additional Physical Format: Print version:
Tax and corporate governance.
Berlin : Springer Verlag, ©2008
(DLC) 2008922730
(OCoLC)209773004
Material Type: Conference publication, Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Wolfgang Schön; Max-Planck-Institut für Geistiges Eigentum, Wettbewerbs- und Steuerrecht.; International Network for Tax Research.; International Fiscal Association. German Branch.
ISBN: 9783540772750 3540772758 9783540772767 3540772766 6611241957 9786611241957
OCLC Number: 261324795
Description: 1 online resource (xv, 425 pages) : illustrations.
Contents: The Link between Taxation and Corporate Governance.- The Link between Taxation and Corporate Governance.- Good Corporate Governance: The Tax Dimension.- Tax and Corporate Governance: An Economic Approach.- Tax and Corporate Governance: A Legal Approach.- Report on the Discussion.- The Influence of Tax on Corporate Behavior.- Financial and Tax Accounting: Transparency and "Truth".- Taxation, Accounting and Transparency: The Interaction of Financial and Tax Accounting.- Taxation, Accounting and Transparency: The Missing Trinity of Corporate Life.- Tax and the Separation of Ownership and Control.- Tax and the Separation of Ownership and Control - Comment on the paper by Steven Bank and Brian R. Cheffins.- Tax and the Separation of Ownership and Control - Comment on the paper by Steven Bank and Brian R. Cheffins.- Report on the Discussion.- The Influence of Corporate Governance on Tax Strategy and Compliance.- Corporate Social Responsibility and Strategic Tax Behavior.- Corporate Social Responsibility and Strategic Tax Behavior - Comment on the paper by Reuven S. Avi-Yonah.- Tax Risk Management and Board Responsibility.- Report on the Discussion.- Tax Shelters, Business Behavior and Professional Responsibilities.- Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters.- Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters - Comment on the paper by Daniel Shaviro.- Tax Shelter Disclosure and Civil Penalty Rules - Comment on the paper by Daniel Shaviro.- Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230.- Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230 - Comment on the paper by Michael J. Desmond.- Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230 - Comment on the paper by Michael J. Desmond.- Shelters, Schemes, and Abusive Transactions: Why Today's Thoughtful U.S. Tax Advisors Should Tell Their Clients to "Just Say No".- Report on the Discussion.- Taxation and Corporate Governance - The State of the Art.- Taxation and Corporate Governance - The State of the Art.
Series Title: MPI studies on intellectual property, competition and tax law, v. 3.
Responsibility: Wolfgang Schön, editor.
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Abstract:

Presents a overview of the interdependence of tax and corporate governance. This book covers the basic political, legal and economic questions and also topics like income measurement, shareholding  Read more...

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