Les entités juridiques servent de support à la plupart des activités commerciales et entrepreneuriales dans les économies de marché et elles ont très largement contribué à la prospérité mondiale grandissante au cours des dernières décennies. Cependant, de plus en plus, les...

The Handbook of Research on Family Business provides a comprehensive first port of call for those wishing to survey progress in the theory and practice of family business research. In response to the extensive growth of family business as a topic of academic inquiry, the principal objective of...

This authoritative volume focuses on the rise of modern firms, from their early history to the present day. It considers the role of laws and contracts in shaping the growth and influence of business enterprises. It presents entrepreneurs, executives and the firms they controlled as driving...

Corporate entities underpin most commercial and entrepreneurial activities in market-based economies and have contributed immensely to growing prosperity worldwide over recent decades. Increasingly, however, governments and regulatory bodies have realised that corporate entities ranging from...

This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal...

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in "unacceptable tax minimization arrangements". In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue...

Foreword -- Abbreviations -- Executive Summary -- Introduction -- Size of Corporate Tax Losses -- Policy Issues in the Tax Treatment of Losses -- Country Rules on Corporate Tax Losses -- Schemes Involving Tax Losses -- Strategies for Detecting Schemes Involving Tax Losses -- Strategies for...