Research report 2005 - Max Planck Institute for Intellectual Property, Competition and Tax Law
Taxation and corporate governance
Authors
Mayer, Stefan; Friese, Arne; Link, Simon
Departments
Rechnungslegung und Steuern (Prof. Dr. Dr. h.c. Wolfgang Schön)
MPI für Geistiges Eigentum, Wettbewerbs- und Steuerrecht, München
Summary
Taxation and corporate governance interact in various ways. Until now, no systematic analysis of these interactions has been carried out. Insofar as authors have dealt with separate aspects, the focus is now less on the question how tax law influences corporate governance, and more on effects changes in the practice of corporate governance in the wake of spectacular corporate breakdowns have on taxation.