CCH's new Tax Function Effectiveness addresses the unique challenges of tax function departments. The tax function's objectives should themselves be driven by what is happening in the business and the wider business and regulatory environment.

An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.

The chapters in Advanced Topics in Applied Operations Management creatively demonstrate a valuable connection among operations strategy, operations management, operations research, and various departments, systems, and practices throughout an organization. The authors show how mathematical tools and process improvements can be applied effectively in unique measures to other functions. The book provides examples that illustrate the challenges confronting firms competing in today's demanding environment bridging the gap between theory and practice by analyzing real situations.

In response to a number of large corporate failures, risk management has recently become a major consideration for most organizations. At the same time, taxation has been recognized as an area having its own unique risk profiles. This book provides a practical guide for those working in today's ever-changing corporate environment. It contains an introduction to tax risk management and discussions on the tax control framework that allow corporate tax departments to identify and manage companies' tax-related risks. The book also includes country chapters, which provide practical examples of the development and application of tax control frameworks.

Organization, Performance and Equity: Perspectives on the Japanese Economy provides an analysis of key components of the Japanese economy and business structures, edited by two leading American-based Japan scholars. The contributions to this book are grouped into four major categories: organizations; income distributions; technological progress; and macro performance. The first section examines the retail sector, the role of information in evaluating distribution systems, and ownership structures and their effect on welfare, all in the context of the Japanese economy. The second section concerns issues of Japanese tax structures, growth, and income transfers, while the third section focuses on technology and productivity. The concluding section addresses major macro issues like trade and the value of the yen.

This book measures in details the department income distribution pattern among the governments, enterprises, and families in China during the years of 1978–2008; it measures and analyzes the distribution of Chinese factor income and residents’ income. In combination with Chinese taxation system and policy, it makes a deep research on the effect of factor income distribution on residents’ income distribution, the effect of taxation on factor income distribution, and the effect of taxation on residents’ income distribution. This book is favorable for answering why taxation’s regulation effect on income distribution in China is low, and why taxation reform is necessary.

Other chapters examine the effects of tax reforms, including the Earned Income Tax Credit, and the wage-increasing effects of progressive income taxes in a highly unionized labor market. Finally, the contributors analyze the effects of employment protection and tax penalties on the growth of the underground economy. The insights offered in these studies will be valuable to the policy analyst as well as to the academic theorist

In recent years, tax reporting on the effective tax rate ("ETR") of multinational enterprises has been widely debated. Annual reports presenting low ETRs created the impression that enterprises did not pay enough taxes compared to individuals or small and medium-sized businesses. Such financial reporting disclosures led to ongoing discussions about the suitability of the existing international tax system and gave rise to several global tax reforms initiated by the OECD. This study analyses the level of compliance with internationally applied best practice for tax reporting (on the ETR) under the IAS 12 in annual reports based on content analysis scores. It studies the correlations between the extent of compliance with tax reporting best practice and ETR values, market capitalisation, level of internationalisation, industry, and auditor. The author combines the empirical research with a normative approach and thus takes an inside-out perspective. The normative analysis interprets IAS 12 paragraphs in light of Swiss national and international tax law. Furthermore, the book discusses the impact of the OECD Global Minimum Tax Reform on tax disclosures and argues that the international tax reform will further increase the complexity of tax reporting.

"The benefits Carrefour achieved have been substantially in excess of predictions. The Shared Service accounting centers enabled streamlined processes, lowered costs, and introduced standard processes, a standard system, and standard data for a global company. The new infrastructure can support rapid expansion and can add new stores with the flip of a switch. From a systems point of view, Carrefour now has a 'factory' in place to deliver high-efficiency systems, tools, processes, and training." --From Chapter 9, Implementation and Operational Imperatives for ERP "The benefits of efficient information delivery are demonstrated by the results of one of the world's largest mySAP.com implementations. Siemens achieved a twenty-five percent cost reduction through streamlined information delivery and improved access to financial information. It also enhanced its reporting capabilities from seventy percent to nearly 100 percent through increased intranet availability." --From Chapter 3, Financial and Management Reporting Research shows that high-performance businesses and governments use finance technology as one of the capabilities to help executives make better decisions for resource allocation, while at the same time increasing productivity. CFO Insights: Enabling High Performance through Leading Practices for Finance ERP includes a number of case studies and lessons learned from Accenture clients across a variety of industries that have implemented, upgraded, and operated Oracle/PeopleSoft and SAP. Each case study highlights vital thoughts, benefits, and considerations and provides relevant guidance as one proceeds with an ERP on the journey toward high performance.