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Themed issue on current issues in taxation

Author: Rebecca Boden; Lynne Oats
Publisher: [Bingley, UK] : Emerald Insight, 2013.
Series: Journal of Applied Accounting Research: Volume 14, Issue 3.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
In this issue we have three themed papers on taxation with implications for tax policy and corporate accountability and one paper (selected from general submissions) related to auditing, with implications for the audit profession. Together they make salient reading for policy makers and accounting practitioners as well as making an important contribution to the academic community.
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Mundy, Julia.
Current issues in taxation : Leadership and Governance Networks.
Bradford : Emerald Group Publishing Limited, ©2013
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Rebecca Boden; Lynne Oats
ISBN: 9781783507849 1783507845
OCLC Number: 872683548
Description: 1 online resource (97 pages) : illustrations.
Contents: Cover; CONTENTS; Editorial advisory board; Guest editorial; Dividend taxation and the pricing of UK equities; The introduction of the exemption system for foreign profits and its effects on international acquisitions --
the UK and Japan regaining international tax competitiveness?; Cutting a good deal --
UK Uncut, Goldman Sachs and the challenge to administrative discretion; Fiscal year-end and non-lateral auditor switches.
Series Title: Journal of Applied Accounting Research: Volume 14, Issue 3.
Responsibility: guest editors, Professor Rebecca Boden and Professor Lynne Oats.

Abstract:

In this issue we have three themed papers on taxation with implications for tax policy and corporate accountability and one paper (selected from general submissions) related to auditing, with implications for the audit profession. Together they make salient reading for policy makers and accounting practitioners as well as making an important contribution to the academic community.

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