08年的一篇文献，对于企业董事会与税务决策的问题进行了研究，很不错的综述。Tax Risk Management and Board Responsibility
Bernd Erle
[size=1.375]Abstract
[size=0.875]Is the board responsible for tax? This question might have caused interesting discussions among board members a few years ago. Statements such as “It’s a CFO issue” and “tax is under control” might quite possibly have been among the responses. Taxation gives rise to complex, multi-faceted problems in every country in the world, that can only be dealt with by tax specialists. This argument used to be met with some sympathy, especially by members of the public who were familiar with the complexities of filing their own income tax returns every year. But the question remained: how can an issue that might encourage a corporate reorganization or influence the payment of dividends to shareholders, or which might affect a merger or take-over, possibly stay out of the boardroom?
发帖
雷达卡
京公网安备 11010802022788号
