000 04958nam a22005415i 4500
001 978-3-540-77276-7
003 DE-He213
005 20161121231003.0
007 cr nn 008mamaa
008 100301s2008 gw | s |||| 0|eng d
020 _a9783540772767
_9978-3-540-77276-7
024 7 _a10.1007/978-3-540-77276-7
_2doi
050 4 _aHF5681.T3
072 7 _aKFFD1
_2bicssc
072 7 _aBUS064000
_2bisacsh
082 0 4 _a658.153
_223
082 0 4 _a336.2
_223
245 1 0 _aTax and Corporate Governance
_h[electronic resource] /
_cedited by Wolfgang Schön.
264 1 _aBerlin, Heidelberg :
_bSpringer Berlin Heidelberg,
_c2008.
300 _aXV, 425 p.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
490 1 _aMPI Studies on Intellectual Property, Competition and Tax Law ;
_v3
505 0 _aThe 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 _aThe 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 _aBusiness.
650 0 _aTax accounting.
650 0 _aTax laws.
650 0 _aPrivate international law.
650 0 _aConflict of laws.
650 0 _aInternational law.
650 0 _aComparative law.
650 0 _aTrade.
650 1 4 _aBusiness and Management.
650 2 4 _aBusiness Taxation/Tax Law.
650 2 4 _aInternational Economic Law, Trade Law.
650 2 4 _aPrivate International Law, International & Foreign Law, Comparative Law.
700 1 _aSchön, Wolfgang.
_eeditor.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783540772750
830 0 _aMPI Studies on Intellectual Property, Competition and Tax Law ;
_v3
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-540-77276-7
912 _aZDB-2-SBE
950 _aBusiness and Economics (Springer-11643)
999 _c506876
_d506876