Tax and Corporate Governance
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Published: 03/27/2008
Publisher: Springer Verlag
Format: Hardcover
Pages: 425
ISBN 13: 9783540772750
ISBN 10: 3540772758
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About This Book
The interaction of taxation and corporate governance is a classical topic and a sta- up theme at the same time. Much has been written in the past on the influence of the tax framework on the choice of legal form for businesses and the structuring of c- pany groups and their contractual obligations. But in recent years, many other features of this relationship between two different fields of law have emerged. First of all, tax authorities around the world have become aware of the potential influence of corporate governance rules on the tax strategy of an enterprise. “Tax in the Boa- room” is a keyword for a movement which tries to employ company law and se- rities law as a tool for governments to fight corporate tax avoidance. The concept of corporate social responsibility and its repercussions in the tax arena, the allocation of tax competences within a company, the requirement to…
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