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The 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.

Corporations --- Corporate governance --- Taxation --- Law and legislation --- Governance, Corporate --- Industrial management --- Directors of corporations --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Tax accounting. --- Business Taxation/Tax Law. --- International Economic Law, Trade Law. --- Private International Law, International & Foreign Law, Comparative Law . --- Finance, Public --- Accounting --- corporate governance --- impot des societes --- 336.01 --- 336.214 --- 658.40 --- AA / International- internationaal --- financieel beheer ondernemingen --- vennootschapsbelasting --- Overheidsbemoeiing op economisch gebied --- Belastingstelsel van de genootschappen --- Financieel beheer van de bedrijven: algemeenheden --- gestion financiere des entreprises --- Tax laws. --- International law. --- Trade. --- Private international law. --- Conflict of laws. --- Choice of law --- Conflict of laws --- Intermunicipal law --- International law, Private --- International private law --- Private international law --- Law --- Legal polycentricity --- Law of nations --- Nations, Law of --- Public international law --- Tax laws --- Tax legislation --- Tax regulations --- Civil law --- Business tax --- Trade regulation. --- Comparative law. --- Business Taxation and Tax Law. --- Private International Law, International and Foreign Law, Comparative Law. --- Taxation. --- Law and legislation. --- Comparative jurisprudence --- Comparative legislation --- Jurisprudence, Comparative --- Law, Comparative --- Legislation, Comparative --- Regulation of trade --- Regulatory reform --- Trade regulation --- Commercial law --- Consumer protection --- Deregulation