Tax and Corporate Governance

Abstract

The Link between Taxation and Corporate Governance.- The Link between Taxation and Corporate Governance.- Good Corporate Governance: The Tax Dimension.- Tax and Corporate Governance: An Economic Approach.- Tax and Corporate Governance: A Legal Approach.- Report on the Discussion.- The Influence of Tax on Corporate Behavior.- Financial and Tax Accounting: Transparency and Truth.- Taxation, Accounting and Transparency: The Interaction of Financial and Tax Accounting.- Taxation, Accounting and Transparency: The Missing Trinity of Corporate Life.- Tax and the Separation of Ownership and Control.- Tax and the Separation of Ownership and Control - Comment on the paper by Steven Bank and Brian R. Cheffins.- Tax and the Separation of Ownership and Control - Comment on the paper by Steven Bank and Brian R. Cheffins.- Report on the Discussion.- The Influence of Corporate Governance on Tax Strategy and Compliance.- Corporate Social Responsibility and Strategic Tax Behavior.- Corporate Social Responsibility and Strategic Tax Behavior - Comment on the paper by Reuven S. Avi-Yonah.- Tax Risk Management and Board Responsibility.- Report on the Discussion.- Tax Shelters, Business Behavior and Professional Responsibilities.- Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters.- Disclosure and Civil Penalty Rules in the U.S. Legal Response to Corporate Tax Shelters - Comment on the paper by Daniel Shaviro.- Tax Shelter Disclosure and Civil Penalty Rules - Comment on the paper by Daniel Shaviro.- Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230.- Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230 - Comment on the paper by Michael J. Desmond.- Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230 - Comment on the paper by Michael J. Desmond.- Shelters, Schemes, and Abusive Transactions: Why Today's Thoughtful U.S. Tax Advisors Should Tell Their Clients to Just Say No.- Report on the Discussion.- Taxation and Corporate Governance - The State of the Art.- Taxation and Corporate Governance - The State of the Art.