Tax and Corporate Governance [electronic resource] /
Max-Planck-Institut für Geistiges Eigentum, Wettbewerbs- und Steuerrecht.
International Network for Tax Research.
International Fiscal Association.German Branch.
Schön, Wolfgang.editor.
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.
Papers and proceedings from a conference held in December 2006 and organized jointly by the Max Planck Institute for Intellectual Property, Competition and Tax Law, the International Network for Tax Research and the International Fiscal Association (German Branch).
Includes bibliographical references.
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 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.
Tax accounting.
Tax laws.
International law.
Trade.
Private international law.
Conflict of laws.
Business Taxation/Tax Law.
International Economic Law, Trade Law.
Private International Law, International & Foreign Law, Comparative Law .