Research report 2013 - Max Planck Institute for Tax Law and Public Finance

Managers’ duties with regard to tax planning: A comparative analysis

Authors
Mostacatto, Bianca
Departments
Abteilung für Unternehmens- und Steuerrecht
Summary
How should corporate managers behave in the area of tax planning, considering the rules of the game established by corporate law? Should taxes be treated as a cost to be mitigated for the sake of greater profitability or a social duty to be preferred even if that means reduced profits? The corporate laws in Germany, US (Delaware), England and Brazil serve as starting point for a research project at the Max Planck Institute for Tax Law and Public Finance.

For the full text, see the German version.

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