Tax and Corporate Governance

Part 1:. The Link between Taxation and Corporate Governance

1. The Link between Taxation and Corporate Governance
Dave Hartnett

2. Good Corporate Governance: The Tax Dimension
Jeffrey P. Owens

3. Tax and Corporate Governance: An Economic Approach
Mihir A. Desai, Dhammika Dharmapala

4. Tax and Corporate Governance: A Legal Approach
Wolfgang Schön

5. Report on the Discussion
Stefan Mayer

Part 2:. The Influence of Tax on Corporate Behavior

6. Financial and Tax Accounting: Transparency and “Truth”
Judith Freedman

7. Taxation, Accounting and Transparency: The Interaction of Financial and Tax Accounting
Martina Baumgärtel

8. Taxation, Accounting and Transparency: The Missing Trinity of Corporate Life
Christian Nowotny

9. Tax and the Separation of Ownership and Control
Steven Bank, Brian R. Cheffins

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

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

12. Report on the Discussion
Arne Friese

Part 3:. The Influence of Corporate Governance on Tax Strategy and Compliance

13. Corporate Social Responsibility and Strategic Tax Behavior
Reuven S. Avi-Yonah

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

15. Tax Risk Management and Board Responsibility
Bernd Erle

16. Report on the Discussion
Christian Kersting

Part 4:. Tax Shelters, Business Behavior and Professional Responsibilities

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

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

19. Tax Shelter Disclosure and Civil Penalty Rules — Comment on the paper by Daniel Shaviro
Roman Seer

20. Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230
Michael J. Desmond

21. Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230 — Comment on the paper by Michael J. Desmond
Tobias Beuchert

22. Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230 — Comment on the paper by Michael J. Desmond
Paul Morton

23. Shelters, Schemes, and Abusive Transactions: Why Today’s Thoughtful U.S. Tax Advisors Should Tell Their Clients to “Just Say No”
Donald L. Korb

24. Report on the Discussion
Simon Link

Part 5:. Taxation and Corporate Governance — The State of the Art

25. Taxation and Corporate Governance — The State of the Art
Arne Friese, Simon Link, Stefan Mayer

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Keywords: LAW / General LAW000000