Tax and corporate governance
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...
Đã lưu trong:
| Định dạng: | Sách |
|---|---|
| Ngôn ngữ: | Undetermined |
| Được phát hành: |
Berlin
Springer Verlag
c2008
|
| Những chủ đề: | |
| Các nhãn: |
Thêm thẻ
Không có thẻ, Là người đầu tiên thẻ bản ghi này!
|
| Thư viện lưu trữ: | Trung tâm Học liệu Trường Đại học Cần Thơ |
|---|
| Tóm tắt: | 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 |
|---|