01666nam a2200205Ia 4500 CTU_152954 210402s9999 xx 000 0 und d 98.4 346.0664 T235 Tax and corporate governance Wolfgang Schon, editor Berlin Springer Verlag c2008 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 Corporations,Corporate governance,Tập đoàn kinh tế,Quản lý tập đoàn kinh tế Taxation,Law and legislation,Law and legislation,Thuế,Luật và các văn bản hướng dẫn thi hành,Luật và các văn bản hướng dẫn thi hành Nguyên Trung tâm Học liệu Trường Đại học Cần Thơ