All of this is true, but, given the possibility of a major overhaul of US corporate taxation, which President Barack Obama has proposed, we should revisit the conventional wisdom concerning the supposedly weak connection between corporate taxation and the financial crisis. Indeed, in my view, policymakers, academics, and the media have rejected too resolutely the idea that corporate taxation played no more than a minor role.

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.

That is why a group of public intellectuals from around the world has created the Independent Commission for the Reform of International Corporate Taxation (ICRICT), which I chair. We believe that the world has an unprecedented opportunity to bring about significant reform of the international corporate taxation system that serves the global public interest, rather than national advantage.

For example, a taxation and regulatory exchange would help countries to tackle tax avoidance and harmonize corporate taxation, while promoting information sharing and cooperation. Likewise, a cyber security data sharing platform could prove vital to understanding, preventing, and responding to cyber attacks.

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

Minimal harmonization of tax laws (such as a common basis for assessing corporate taxation) and social policy (such as further liberalization of national labor markets to encourage labor mobility)

Smart Taxation

2. Taxation

B. Taxation

Taxation system

Taxation policy

International taxation, etc.

The European Commission is considering a common model of corporate taxation for the European Union that cannot possibly work. Instead, it should consider a simpler, and more viable, alternative that already exists.

1. Taxation and customs

Alternative types of taxation

V. Taxation of officials

There is no taxation.

International Taxation and Global Development

Why Taxation Must Go Global

3. Investment and taxation laws

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.

Grundsatzkommission Corporate Governance (German Panel for Corporate Governance) (2000). Corporate Governance Rules for German Quoted Companies.

(i) A common environmental taxation structure

160 160 160 160 160 160 160 160 Minimal harmonization of tax laws (such as a common basis for assessing corporate taxation) and social policy (such as further liberalization of national labor markets to encourage labor mobility)

The role of the corporate sector, and corporate strategies

To help induce world leaders to take advantage of this opportunity, the ICRICT has issued a set of recommendations for reform of the rules and institutions governing international corporate taxation. The proposals include a minimum corporate tax agreed by developed countries, and mechanisms to prevent multinationals from shifting their profits to subsidiaries in low tax jurisdictions.

Statement on Global Corporate Governance Principles. International Corporate Governance Network.

Has lectured and written articles on taxation.

Taxation and determining location of the parties

Previous positions include Deputy Director, Division of International Fiscal Relations and Taxation for Non residents, Department of Taxation, Ministry of Finance.

Corporate strategy

Corporate responsibility

Revised Statement on Global Corporate Governance Principles. International Corporate Governance Network.

Finance Committee on Corporate Governance (2000). Malaysian Code on Corporate Governance.

Has published papers on accounting and taxation issues.

I've set up a system for direct taxation.

Except taxation by 6month installments could get tedious.

Corporate Governance Committee (2004). The Belgian Code on Corporate Governance ('Lippens Code')

Committee on Corporate Governance (1999). Code of Best Practice for Corporate Governance.

Corporate specific reasons.

Initiative Corporate strategy

Corporate fund raising.

Corporate criminal liability

Corporate criminal liability

Corporate leaders realized that economic incentives accrued from being a good corporate citizen.