Corruption is a serious problem in many countries around the world, according to Transparency Internationals 2012 Corruption Perceptions Index (CPI) and the World Banks 2011 Control of Corruption governance indicator. However, some countries like New Zealand, Denmark, Finland, Singapore and Hong...

This book investigates the taxation of companies under economic and financial distress. A company in economic distress has no or low profitability and a low going-concern value. On the other hand, a company in financial distress is a viable entity with current, but not necessarily long-term,...