In response to a number of large corporate failures, risk management has recently become a major consideration for most organizations. At the same time, taxatio

Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this

In reaction to the recent financial crisis and corporate failures at the beginning of the millennium, the emphasis of the business community in corporate govern

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin

CCH's new Tax Function Effectiveness addresses the unique challenges of tax function departments. The tax function's objectives should themselves be driven by w