The Resource Fiscale ethiek voor multinationals

Fiscale ethiek voor multinationals

Label
Fiscale ethiek voor multinationals
Title
Fiscale ethiek voor multinationals
Creator
Subject
Language
eng
Summary
The author discusses whether multinationals can be kept from aggressive tax planning only by means of judicial rules. In this article he focuses not on the legal but on the moral side of the debate. He raises the question whether multinationals should "voluntarily" draw back from aggressive tax planning. Firstly he examines the phenomenon of aggressive tax planning, the ideological conviction it is based on and the concerns it gives rise to. Furthermore, he examines moral responsibility related to tax matters which is based on two moral obligations, the "fair share" and tax compliance. The risk of reputational damage is also analyzed. The author discusses what motivates multinationals to avoid that risk
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 144 (2015),
http://library.link/vocab/creatorName
Happé, R.H
Geographic coverage
  • International
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • tax planning
  • MNE
  • tax compliance
  • corporate social responsibility
Label
Fiscale ethiek voor multinationals
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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