/methodology/approach – The theoretical framework of the paper is based on taxation and social responsibility theories that evaluate the impact of … accountability and shows that, as each EU Member State improves accounting and taxation harmonization, the result is more … influences the tax regime of each EU Member State. In a social responsibility, accounting and taxation transnational framework …

taxation on dividends (dividend tax capitalisation). Despite an extensive theoretical and empirical literature controversy … evidence of equity values reflecting shareholder level dividend taxation. In particular, a significant reduction in the … repayment of dividend tax credits to tax exempt shareholders. This suggests a link between shareholder level taxation of …

the form of double taxation relief. Thus the author verifies that the international tax regime is not the only determinant …

Purpose This review analyzes the existing theoretical and empirical research on the relation between corporate taxation … substitutive and a complementary directional relation. An actionable takeaway from this review is that corporate taxation must be …

. Global sponsorship by multinationals could be made more cost‐effective with similar and generally consistent taxation …