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Taxation and Corporate GovernanceArne FrieseMax Planck Institute for Intellectual Property, Competition and Tax Law Simon P. LinkHengeler Mueller Stefan MayerMax Planck Institute for Intellectual Property, Competition and Tax Law January 19, 2006 Abstract: Taxation and corporate governance interact in various ways. Tax law influences corporate governance structures in companies by offering tax privileges or imposing penalties. On the other hand actual corporate governance structures in place have an impact on the way companies manage their tax affairs. Until now, no comprehensive analysis of these interactions has been carried out. The authors aim at initiating a discussion that bridges this gap by collecting and systematising the existing literature on this topic.
Number of Pages in PDF File: 99 Keywords: Taxation, Corporate Governance, Corporate Social Responsibility JEL Classification: D23,G34,G32,G38,H25,H26,H32,K22,K34,K42,L21,M14 working papers seriesDate posted: January 26, 2006Suggested CitationContact Information
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