Tax and Corporate Governance / edited by Wolfgang Schön.
2008
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Details
Title
Tax and Corporate Governance / edited by Wolfgang Schön.
Added Author
Added Corporate Author
Edition
1st ed. 2008.
Imprint
Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2008.
Description
XV, 425 p. online resource.
Series
MPI studies on intellectual property and competition law. 2191-5822 ; 3.
Formatted Contents Note
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.
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.
Summary
The interaction of tax and corporate governance forms an emerging issue both in business and administrative practice and in academic research. International organisations (OECD, EC) have begun to explore the effects corporate governance rules exert on the tax policy of large business; governments try to employ corporate and securities law as a means to further their fiscal interest. Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered extensively by leading authors.
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SpringerLink electronic monographs.
Language
English
ISBN
9783540772767
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