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Mike Koehler

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Mike Koehler

In the minds of some, complying with the US Foreign Corrupt Practices Act and related laws such as the UK Bribery Act is easy: ‘you just don’t bribe’. The reality, as sophisticated professionals know, is not so simple. This book is for professionals across various disciplines who recognize the difficulties of compliance and want to learn strategies for minimizing risk under aggressively enforced corporate bribery laws. The book uses issue-spotting scenarios to present risk and guides professionals through various components of compliance best practices from the fundamentals of conducting a risk assessment and effectively communicating compliance expectations, to implementing and overseeing compliance strategies.
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Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck

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CCCTB and fiscally transparent entities: A third countries’ perspective

The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries

Yariv Brauner

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CFC rules within the CCCTB

The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries

Christiana HJI Panayi

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Commentary

The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries

Krister Andersson

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Commentary

The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries

Katharina Becker

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Commentary

The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries

Theo Keijzer

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Commentary

The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries

Dennis Weber and Jan van de Streek

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Commentary

The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries

Christian Kaeser