For example, a taxation and regulatory exchange would help countries to tackle tax avoidance and harmonize corporate taxation, while promoting information sharing and cooperation.

International Taxation and Global Development

Mr. Zhiyong Zhang (China). Director General, International Taxation Department, State Administration of Taxation.

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

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

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.

Corporate identity external reality or internal fit?, Corporate Communications An International Journal, 5 (1), pp.

Corporate Communications An International Journal, 10 (2), pp.

Has published books and articles on international taxation, transfer pricing and the tax code.

Towards a definitive model of the corporate identity management process, Corporate Communications An International Journal, 4 (4), pp.

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

Developing countries should say no to obvious trade protectionism, but they should be willing to negotiate to avoid regulatory races to the bottom in such areas as labor standards or corporate taxation.

But, relative to other forms of taxation, energy taxation tends to benefit consumers overall.

Mr. José Antonio Bustos Buiza (Spain). Director, Division of International Fiscal Affairs, Department of Taxation, Ministry of Finance.

Taxation, Pension and Gratuity.

Mr. Pascal Saint Amans (France). Head of International Taxation, Division of Tax Legislation, Ministry of Economy, Finance and Industry.

Proposal by the International Insolvency Institute (III), Committee on Corporate and Professional Responsibilities

Why Taxation Must Go Global

Another danger is heavy taxation.

Mr. Robert Waldburger (Switzerland). Deputy Director, Swiss Federal Tax Administration head, Division for International Fiscal Law and Double Taxation Matters.

The International Corporate Governance Network, among others, is a strong supporter of this approach.

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)

Mr. Dmitry Vladimirovich Nikolaev (Russian Federation). Head, Division of International Taxation, Department of Tax and Custom Duties Policy, Ministry of Finance.

Although some Republicans would like to see revenue increased only by stimulating faster economic growth, that cannot be achieved without the reductions in marginal tax rates and improvements in corporate taxation that the Democrats are unlikely to accept.

Innovative financial mechanisms such as the International Finance Facility, carbon off setting, emissions trading, international taxation and the potential of debt for nature swaps should be further explored.

This can include broadening the tax base, reducing tax avoidance and evasion, improving tax collection, and developing new, cooperative international taxation strategies.

This is one of the main aims of global taxation mechanisms, such as the International Finance Facility initiative and the Airplane Tax.

Such a change would reduce corporations incentives to move investments abroad or shift profits to low tax jurisdictions, while increasing the progressivity of tax outcomes by shifting more of the burden of corporate taxation from labor to capital owners.

Has lectured and written articles on taxation.

Where there is no local code on corporate governance, companies should follow recognized international good practices.

Has served as Chairman, International Fiscal Association at Norwegian Branch, and instructor at OECD training courses on natural resources taxation and transfer pricing.

Meanwhile, direct taxation of corporations and individuals has tended to decline despite the moot claim that lower direct taxation ensures investment and growth.

With the help of French experts, he organized a system of indirect taxation, which provided the state with more revenue than direct taxation.

The European Union welcomed the ongoing international debate on corporate social responsibility, business ethics, accountability and transparency.

Excessive taxation can dull incentives and hinder growth.

But too little taxation can do the same.

Indeed, his ideas about taxation have revolutionized Europe.

Has published papers on accounting and taxation issues.

In order to survive international tax competition and thus be able to rely on corporate taxes as a source of revenue Japan s corporate tax rate should be lowered in the long run.

Moreover, corruption payments should be added to official taxation.

Corporate identity.

Corporate strategy

Corporate responsibility

Fiscal and taxation reform is to be accelerated in order to transfer more income from the corporate sector to households and public budgets for social programs, including low rent housing for the urban poor and more and better services for new immigrants from rural areas.