ISBN:
9783540772767
Language:
English
Pages:
Online-Ressource (XV, 425 p, online resource)
Series Statement:
MPI Studies on Intellectual Property, Competition and Tax Law 3
Series Statement:
SpringerLink
Series Statement:
Bücher
Parallel Title:
Druckausg. Tax and corporate governance
Keywords:
Unternehmensbesteuerung
;
Corporate Governance
;
Business
;
Tax accounting
;
Tax laws
;
Private international law
;
Conflict of laws
;
International law
;
Comparative law
;
Trade
;
Business and Management
;
Law
;
Commercial law
;
Comparative law
;
Public finance
;
Auditing
;
Taxation
;
Konferenzschrift 2006
;
Steuerbilanzpolitik
;
Unternehmen
;
Steuerrecht
;
Corporate Governance
Abstract:
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.
Abstract:
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 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.
Description / Table of Contents:
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; 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
Description / Table of Contents:
Tax and the Separation of Ownership and Control - Comment on the paper by Steven Bank and Brian R. CheffinsTax and the Separation of Ownership and Control - Comment on the paper by Steven Bank and Brian R. Cheffins; Report on the Discussion; 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; Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters
Description / Table of Contents:
Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters - Comment on the paper by Daniel ShaviroTax 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
Description / Table of Contents:
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
Note:
Includes bibliographical references
,
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)
DOI:
10.1007/978-3-540-77276-7
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