Tax and Corporate Governance

Editors:

ISBN: 978-3-540-77275-0 (Print) 978-3-540-77276-7 (Online)

Table of contents (25 chapters)

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  1. Front Matter

    Pages I-XV

  2. The Link between Taxation and Corporate Governance

    1. Front Matter

      Pages 1-1

    2. No Access

      Book Chapter

      Pages 3-8

      The Link between Taxation and Corporate Governance

    3. No Access

      Book Chapter

      Pages 9-12

      Good Corporate Governance: The Tax Dimension

    4. No Access

      Book Chapter

      Pages 13-30

      Tax and Corporate Governance: An Economic Approach

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      Book Chapter

      Pages 31-61

      Tax and Corporate Governance: A Legal Approach

    6. No Access

      Book Chapter

      Pages 63-67

      Report on the Discussion

  3. The Influence of Tax on Corporate Behavior

    1. Front Matter

      Pages 69-69

    2. No Access

      Book Chapter

      Pages 71-92

      Financial and Tax Accounting: Transparency and “Truth”

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      Book Chapter

      Pages 93-100

      Taxation, Accounting and Transparency: The Interaction of Financial and Tax Accounting

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      Book Chapter

      Pages 101-110

      Taxation, Accounting and Transparency: The Missing Trinity of Corporate Life

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      Book Chapter

      Pages 111-161

      Tax and the Separation of Ownership and Control

    6. No Access

      Book Chapter

      Pages 163-170

      Tax and the Separation of Ownership and Control — Comment on the paper by Steven Bank and Brian R. Cheffins

    7. No Access

      Book Chapter

      Pages 171-176

      Tax and the Separation of Ownership and Control — Comment on the paper by Steven Bank and Brian R. Cheffins

    8. No Access

      Book Chapter

      Pages 177-179

      Report on the Discussion

  4. The Influence of Corporate Governance on Tax Strategy and Compliance

    1. Front Matter

      Pages 181-181

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      Book Chapter

      Pages 183-198

      Corporate Social Responsibility and Strategic Tax Behavior

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      Book Chapter

      Pages 199-203

      Corporate Social Responsibility and Strategic Tax Behavior — Comment on the paper by Reuven S. Avi-Yonah

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      Book Chapter

      Pages 205-220

      Tax Risk Management and Board Responsibility

    5. No Access

      Book Chapter

      Pages 221-225

      Report on the Discussion

  5. Tax Shelters, Business Behavior and Professional Responsibilities

    1. Front Matter

      Pages 227-227

    2. No Access

      Book Chapter

      Pages 229-255

      Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters

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      Book Chapter

      Pages 257-260

      Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters — Comment on the paper by Daniel Shaviro

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      Book Chapter

      Pages 261-263

      Tax Shelter Disclosure and Civil Penalty Rules — Comment on the paper by Daniel Shaviro

    5. No Access

      Book Chapter

      Pages 265-275

      Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230

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