000 -LEADER |
fixed length control field |
04958nam a22005415i 4500 |
001 - CONTROL NUMBER |
control field |
978-3-540-77276-7 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
DE-He213 |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20161121231003.0 |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
fixed length control field |
cr nn 008mamaa |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
100301s2008 gw | s |||| 0|eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9783540772767 |
-- |
978-3-540-77276-7 |
024 7# - OTHER STANDARD IDENTIFIER |
Standard number or code |
10.1007/978-3-540-77276-7 |
Source of number or code |
doi |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
HF5681.T3 |
072 #7 - SUBJECT CATEGORY CODE |
Subject category code |
KFFD1 |
Source |
bicssc |
072 #7 - SUBJECT CATEGORY CODE |
Subject category code |
BUS064000 |
Source |
bisacsh |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
658.153 |
Edition number |
23 |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
336.2 |
Edition number |
23 |
245 10 - TITLE STATEMENT |
Title |
Tax and Corporate Governance |
Medium |
[electronic resource] / |
Statement of responsibility, etc. |
edited by Wolfgang Schön. |
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
Place of production, publication, distribution, manufacture |
Berlin, Heidelberg : |
Name of producer, publisher, distributor, manufacturer |
Springer Berlin Heidelberg, |
Date of production, publication, distribution, manufacture, or copyright notice |
2008. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
XV, 425 p. |
Other physical details |
online resource. |
336 ## - CONTENT TYPE |
Content type term |
text |
Content type code |
txt |
Source |
rdacontent |
337 ## - MEDIA TYPE |
Media type term |
computer |
Media type code |
c |
Source |
rdamedia |
338 ## - CARRIER TYPE |
Carrier type term |
online resource |
Carrier type code |
cr |
Source |
rdacarrier |
347 ## - DIGITAL FILE CHARACTERISTICS |
File type |
text file |
Encoding format |
PDF |
Source |
rda |
490 1# - SERIES STATEMENT |
Series statement |
MPI Studies on Intellectual Property, Competition and Tax Law ; |
Volume/sequential designation |
3 |
505 0# - FORMATTED CONTENTS NOTE |
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. |
520 ## - SUMMARY, ETC. |
Summary, etc. |
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. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Business. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Tax accounting. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Tax laws. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Private international law. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Conflict of laws. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
International law. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Comparative law. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Trade. |
650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Business and Management. |
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Business Taxation/Tax Law. |
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
International Economic Law, Trade Law. |
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Private International Law, International & Foreign Law, Comparative Law. |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Schön, Wolfgang. |
Relator term |
editor. |
710 2# - ADDED ENTRY--CORPORATE NAME |
Corporate name or jurisdiction name as entry element |
SpringerLink (Online service) |
773 0# - HOST ITEM ENTRY |
Title |
Springer eBooks |
776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
Relationship information |
Printed edition: |
International Standard Book Number |
9783540772750 |
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
Uniform title |
MPI Studies on Intellectual Property, Competition and Tax Law ; |
Volume/sequential designation |
3 |
856 40 - ELECTRONIC LOCATION AND ACCESS |
Uniform Resource Identifier |
http://dx.doi.org/10.1007/978-3-540-77276-7 |
912 ## - |
-- |
ZDB-2-SBE |