Referring to corporate income made sense when company taxation was seen as a back stop within a system of progressive taxation of personal incomes.

It also contributed to shifting taxation from international trade to taxation of domestic transactions and restructuring personal and corporate income taxes to generate higher revenue.

The state s function should be to enact and enforce laws on corporate governance and taxation of managers compensation.

(If one worried about double taxation, one could allow a credit for corporate taxes on individual tax returns.)

Sarkozy is also planning to cut corporate taxation, which, at 35.4 , remains 20 higher than the European average.

Others emphasize the quality of corporate law. Still others look at policies, like trade openness or lightness of taxation.

The European Commission is considering a common model of corporate taxation for the European Union that cannot possibly work.

Another reason to scrap income and move to presumptive taxation of corporate activities stems from the EU s decentralized nature.

Many developing countries lack a corporate income tax the huge profits of the telecom, cement, and other monopoly sectors escape taxation.

Now it is important to continue the efforts of the OECD and the G 20 in the area of corporate taxation.

Referring to corporate income made sense when company taxation was seen as a back stop within a system of progressive taxation of personal incomes. But most countries have now adopted dual income taxation that treat the fruits of capital more leniently than other personal income.

However, a radical change in approach is required the notion of income as a basis for corporate taxation should be scrapped altogether.

Director General, International Taxation Department, State Administration of Taxation.

Energy taxation Differential taxation Emissions trading system ru o

Smart Taxation

Note 6. Taxation

Double Taxation Agreement

Defenders of low rates for capital owners argue that it minimizes double taxation of corporate income first of the corporation and then of its shareholders.

Indeed, given that most investment is financed by debt, and that interest payments are tax deductible, the level of corporate taxation has little effect on investment.

I was a member of an international commission, the Independent Commission for the Reform of International Corporate Taxation, examining ways to reform the current tax system.

Taxation, Pension and Gratuity.

Mass valuation and taxation

III. TAXATION OF OFFICIALS

No taxation without representation ?

Economic instruments (e.g. pollution fees and charges, energy taxation, differential taxation, preferential tariffs etc.)

Why Taxation Must Go Global

Real property market and taxation

1996 Fair Taxation System, Aleppo.

(vii) Taxation and social contributions

Corporate identity and corporate communications creating a competitive advantage.

Grundsatzkommission Corporate Governance (German Panel for Corporate Governance) (2000).

Corporate identity.

Corporate strategy

Corporate Governance

Corporate responsibility

Corporate contract

17. With respect to taxation, the report mentioned taxation problems experienced by officials of ILO and UNIDO.

Capital taxation on transfer of property

Taxation systems and financial resource mobilization

TAXATION SYSTEMS AND FINANCIAL RESOURCE MOBILIZATION

Here corporate governance may include its relation to corporate finance.

The 1998 Ottawa Taxation Framework Conditions provide that rules for the consumption taxation of cross border electronic commerce should result in taxation in the jurisdiction where the consumption takes place.

As the taxation system develops further, it will become increasingly difficult to justify the present real property taxation system.

Simplification of tax systems resulted in a gradual shift from the taxation of production to the taxation of consumption.

Progressive Taxation in Theory and Practice (1894).