Abstract
Increasingly, the OECD and its member governments have recognized the synergy between macroeconomic and structural policies in achieving fundamental policy goals. Corporate governance is one key element in improving economic efficiency and growth as well as enhancing investor confidence. Corporate governance involves a set of relationships between a company’s management, its board, its shareholders and other stakeholders.
This article expresses the views of the author and does not necessarily represent the OECD or its members.
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Keywords
- Corporate Governance
- Capital Gain
- Executive Compensation
- Good Corporate Governance
- Employee Stock Option
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© 2008 Springer-Verlag Berlin Heidelberg
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Owens, J.P. (2008). Good Corporate Governance: The Tax Dimension. In: Schön, W. (eds) Tax and Corporate Governance. MPI Studies on Intellectual Property, Competition and Tax Law, vol 3. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-77276-7_2
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DOI: https://doi.org/10.1007/978-3-540-77276-7_2
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-77275-0
Online ISBN: 978-3-540-77276-7
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