Taxation and Corporate Governance

99 Pages Posted: 26 Jan 2006

See all articles by Arne Friese

Arne Friese

Max Planck Institute for Intellectual Property, Competition and Tax Law

Simon P. Link

Hengeler Mueller

Stefan Mayer

Max Planck Institute for Intellectual Property, Competition and Tax Law

Date Written: 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.

Keywords: Taxation, Corporate Governance, Corporate Social Responsibility

JEL Classification: D23,G34,G32,G38,H25,H26,H32,K22,K34,K42,L21,M14

Suggested Citation

Friese, Arne and Link, Simon P. and Mayer, Stefan, Taxation and Corporate Governance (January 19, 2006). Available at SSRN: https://ssrn.com/abstract=877900 or http://dx.doi.org/10.2139/ssrn.877900

Arne Friese (Contact Author)

Max Planck Institute for Intellectual Property, Competition and Tax Law ( email )

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Munich, 80539
Germany
+4989242465408 (Phone)
+4924246523 (Fax)

HOME PAGE: http://www.ip.mpg.de

Simon P. Link

Hengeler Mueller ( email )

Leopoldstra├če 8-10
M├╝nchen, 80802
Germany
+49 (89) 383 388-0 (Phone)
+49 (89) 383 388-333 (Fax)

Stefan Mayer

Max Planck Institute for Intellectual Property, Competition and Tax Law ( email )

Marstallplatz 1
Munich, 80539
Germany
0049 (0)89 24246 5412 (Phone)

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